TMI Blog2006 (5) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... The brief facts of the case are that the respondent availed Cenvat credit facility on the inputs and capital goods under Cenvat Credit Rules, 2002. They have utilized Modvat credit amounting to Rs. 4,77,121/- which was not available as credit balance in their Cenvat account on the 15th and 31st day of August, 2000 for payment of duty on clearances made during August, 2000. The assessee howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Cables Pvt. Ltd. v. Commissioner of Central Excise, Mumbai - 2004 (168) E.L.T. 120 it was held that when credit availed earlier was reversed by the appellant under protest and Range Superintendent informed about such reversal then appellant was not entitled to score off the reverse entries. Reference was also invited to the Tribunal decision in the case of Century Rayon v. Commissioner of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udit party, it was to be debited from PLA, assessee debited the amount from PLA and credited equivalent amount in RG 23, Part-II, before audit party - permission from department not required as only accounting adjustments are being done - No question of excess or short payment - If debit is accepted by Department from PLA, credit in RG 23A Part-II account also not to be denied. Similarly in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner - 2002 (149) E.L.T. 708 (Tribunal) it was held that when there is an excess debit of credit - Commissioner (Appeals) informed and accepted correctness of excess debit - such restoration of credit of duty available is in accordance with law and is arithmetical/accounting correction required for maintenance of RG 23 book and in such a case, Section 11B of Central Excise Act is not appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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