2004 (12) TMI 93

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....milar to those dealt with by this Court in Commissioner of Central Excise, Ahmedabad v. Narayan Polyplasts & Ors. in C.A. Nos. 4877-4880/1998. Except that the period in question is August 1997 to September 1997. The grievance of the appellant is that the appellant had wrongly availed of the Modvat credit and was liable to pay the sum amounting to Rs. 6,10,580/-. It is stated by the learned counsel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....excise duty paid by not availing of the exemption was the exact amount and that therefore the action of the assessee was revenue neutral. The appeal is accordingly dismissed. If upon verification the submission of the respondent is found to be incorrect, liberty is granted to the appellant to mention this matter before this Court. In C.A. Nos. 5485-86/2003 : 4. The Modvat credits which accor....