2019 (7) TMI 1926

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..... RAL EXCISE, NAGPUR VERSUS M/S BALLARPUR INDUSTRIES LTD [ 2007 (8) TMI 10 - SUPREME COURT] , where Tribunal has held that since there is no sale, Modvat is not required to reversed. SC has reversed the decision of the Tribunal and held that on even on stock transfer, Modvat is required to be reversed There are no infirmity in the said order of the tribunal, let alone any substantial or ordinary .....

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..... lier decision of the tribunal which followed Central Excise, Nagpur Versus M/s. Ballarpur Industries Ltd. reported at 2007 (215) ELT 489 (S.C.), at internal page 3-4 of the tribunal s order. We find no infirmity in the said order of the tribunal, let alone any substantial or ordinary question of law arising from it to be determined by this Court. The appeal (CEXA No. 8 of 2019) and the .....

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