TMI Blog2005 (12) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... the period 18-2-93 to 4-9-93 the dispute about the appellants eligibility to Modvat credit of Custom duties paid on the inputs arose, for which purposes two show-cause notices were issued to the appellant. The same culminated into an order passed by Commissioner confirming the demand of duties against the appellant and appropriating the amount already deposited by them. On appeal against the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompelled to debit the Modvat account during the relevant period and as a result they had to pay duty out of the PLA, there is no dispute that the duty paid by them out of PLA exceeds refund amount being claimed by them now. It is now almost settled law that when on account of action by the Revenue, assessee is unable to utilize the Modvat credit and as a result had to pay duty from PLA, he has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no more res integra and stands settled by the above decisions of the Tribunal. The appellants have paid duty during the relevant period from their PLA to the extent of above Rs.50 lakhs, which is much more than the amount involved in the present appeal. If the appellants would not have debited their Modvat account at the relevant time, they could have utilized the same towards payment of duty inst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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