https://www.taxtmi.com/caselaws?id=427 When inputs are cleared as such, reversal under the Cenvat Credit Rules must match the credit availed, but a demand is not sustainable where the assessee has already paid more than the amount legally due, even if the excess payment was made through the Cenvat account rather than in cash. The Tribunal held that the excess debit could not be treated as wrongly utilised credit merely because of the mode of payment, and it was unnecessary to probe motive for the overpayment. It also noted that Section 11D of the Central Excise Act, 1944 was not attracted on the facts. The impugned demand, including interest, was set aside. en-us Wed, 04 Jan 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427 When inputs are cleared as such, reversal under the Cenvat Credit Rules must match the credit availed, but a demand is not sustainable where the assessee has already paid more than the amount legally due, even if the excess payment was made through the Cenvat account rather than in cash. The Tribunal held that the excess debit could not be treated as wrongly utilised credit merely because of the mode of payment, and it was unnecessary to probe motive for the overpayment. It also noted that Section 11D of the Central Excise Act, 1944 was not attracted on the facts. The impugned demand, including interest, was set aside. Case-Laws Central Excise Wed, 04 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427