IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.39 OF 2008 The Commissioner of Central Excise, Pune II Commissionerate ..Appellant. V/s. M/s.Paranjape Metal Shapers Ltd., ..Respondent. Mr.K.R. Chaudhari for the Appellant. Mr.R.P. Jain i/by Cr. Bayley & Co. for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 6TH AUGUST, 2008 P.C. : 1. Heard learned counsel for the appellant. Perused record. 2. The duty was actually paid, but it was paid subsequently. Therefore, the revenue is not justified in saying that the Modvat Credit has been availed when actually no duty was paid. No substantial question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.