https://www.taxtmi.com/caselaws?id=126127 An amount paid under protest as a pre-deposit to pursue an appeal does not constitute duty of excise and, without express statutory or rule-based authority, cannot be taken suo motu as Modvat credit in RG 23A Part II. The Modvat scheme permits credit only of duty paid on inputs, not of other deposits or payments. After success in appeal, the proper remedy is to claim refund of the pre-deposit as consequential relief, not to self-adjust it as credit. The denial of suo motu credit was therefore upheld. en-us Mon, 30 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 15:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126127 An amount paid under protest as a pre-deposit to pursue an appeal does not constitute duty of excise and, without express statutory or rule-based authority, cannot be taken suo motu as Modvat credit in RG 23A Part II. The Modvat scheme permits credit only of duty paid on inputs, not of other deposits or payments. After success in appeal, the proper remedy is to claim refund of the pre-deposit as consequential relief, not to self-adjust it as credit. The denial of suo motu credit was therefore upheld. Case-Laws Central Excise Mon, 30 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126127