2004 (12) TMI 93

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..... t is stated by the learned counsel appearing on behalf of the assessee that the excise duty paid and Modvat credit availed of were identical. Therefore the consequences of payment of excise duty after availing of Modvat credit was revenue neutral. - Decided against Revenue. - 2563-2564 of 2001 - - - Dated:- 2-12-2004 - Ruma Pal, Arijit Pasayat and C.K. Thakker, JJ. [Order]. - The facts i .....

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..... ese matters before this Court. In C.A. Nos. 2593-2597/2001 : 2. In view of the fact that admittedly according to the Department there was no revenue implication, the appeals are dismissed leaving the question of law open. In C.A. No. 4003/2002 : 3. The Modvat credits which according to the appellant had been wrongly availed of by the assessee was Rs. 3,43,160/-. It is stated by learned cou .....

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