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2010 (10) TMI 780 - CESTAT, AHMEDABADDuty demand – Cenvat credit - demand has got enhanced to the extent of Cenvat credit available in their book - original adjudicating authority rejected the claim that the appellant has Cenvat credit available in the order. He also did not accept the claim made by the appellant that amount of Cenvat credit already debited should be appropriated towards amount payable by them - Commissioner (Appeals) has taken a view that the debit of Cenvat credit made by the appellant has to be accepted by the department in view of the fact that the same has not been challenged and according to the law, in the self assessment procedure, the assessee is free to utilize the credit and if the department has any problem, department can take action. Having failed to take any action or in the absence of any evidence for such action, the Commissioner (Appeals) can be said to have held that reversal of Cenvat credit made by the appellant has to be taken as payment towards service tax and other dues confirmed against the appellant – Held that:- Amount paid by the appellant is to be taken as amount paid towards dues, appeal is allowed with consequential relief
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