2018 (6) TMI 1422

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..... t of excise duty - Held that:- In view of the fact that respondent no longer undertakes any activity requiring payment of excise duty, therefore the Tribunal took a view that no useful purpose would be served by allowing recrediting into the Modvat credit account - appeal dismissed.
S.K. Seth and Anurag Kumar Shrivastava, JJ. Shri Gajendra S. Thakur, Counsel, for the Appellant. ORDER Heard o .....

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..... partment took a view that such activities amount to manufacturing, therefore during the period March, 1995 to January, 1997 the respondent paid the excise duty amounting to ₹ 98,55,777/- under protest. Out of this amount ₹ 35,25,514/- was paid in cash and ₹ 63,30,263/- was paid by utilizing of Modvat credit availed on the inputs. It is not disputed that aforesaid activities under .....

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