2011 (9) TMI 227

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....ntry in their cenvat credit account of simultaneously challenged the same before the Commissioner (Appeals). The appellate authority vide it is order-in-appeal dated 28.3.03 and 22.4.03 allowed the appeal.Such, the orders were not challenged by the Revenue. Accordingly the appellants became entitled to cancel the debit entry made in their credit account. Accordingly, they re-credit Rs.75,220/- and Rs.1,24,721/- in the month of April, 2003. 2. The proceedings were initiated against the appellants by way of issuance of show cause notice dated 19.2.2004 alleging that such re-credit was not on the basis of any documents mentioned in Rule 7 of Cenvat Credit Rules, 2002. Inasmuch as the appellants had availed cenvat credit on the basis of ord....

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....not against any pre-deposit ordered by the Appellate Authority. Under the circumstance, the appellant were required to file refund claims as held by the adjudicating authority in the impugned order. I therefore find no reason to interfere with the impugned order which is upheld. The appeal is disallowed." 4. As is clear from the above, re-credit is availed by the appellant after the orders confirming the demands were set aside by the Commissioner (Appeals). It has to be kept in mind that such re-credit was not regularly availed in terms of Rule 7 of Cenvat Credit Rules, 2002, so as to be on the basis of documents prescribed therein. The same was arising as consequent of setting aside the order confirming the demand against the appella....