JUDGMENT : The Revenue has filed the present appeal against Final Order No. A-838/KOL/2002, dated 12th August, 2002 in Appeal No. E-138/2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Kolkata [for short "the Tribunal"]. 2. The grievance of the Revenue in the present case is that the assessee had wrongly availed the Modvat credit and was liable to pay the amount to the extent of Rs. 26,77,320/-. 3. It is stated by the counsel appearing for the assessee that the excise duty paid and the Modvat credit availed were identical and therefore consequences of payment of excise duty after availing Modvat credit was revenue neutral. 4. In view of this, the appeal is dismissed leaving the question of law open. However, there shall be no order as to costs. 5. If upon verification, the submission of the counsel for the assessee is found to be incorrect, liberty is granted to the appellant-Revenue to mention the matter before this Court. Appeal dismissed.