2006 (2) TMI 69

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....sallowed. 2. The relevant facts that arise for consideration are that the appellant availed Modvat credit on inputs like caustic soda, flakes, soda ash, sulphonic, descalent, indion etc. The appellants were directed by the Superintendent of Central Excise, Range Lakhmipur - Kheri vide his letter dated 7-3-97 to reverse the Modvat credit availed on the said inputs as the same are inadmissible. T....

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....ng the directions of the Range Superintendent. He submitted the Modvat credit is eligible on the inputs and the Tribunal in many of its order has allowed the credit on the same inputs used as descalent. He, further states that the recredit of the amount debited is within the provisions of law as the credit was availed as soon as the inputs were received, but. reversed during the period April, 1997....

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....idered the submissions made by both sides and perused records. I find from the records that the appellants have reversed the credit availed on the inputs - descalents on the direction of the Range Superintendent of Central Excise incharge of their factory. They have reversed the credit in installments from April, 1997 to November, 1997. It is to be noted that the appellants have reversed the credi....

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....e inputs, by suo motu recrediting the amount. 6. Further, the appellants could have reversed the said Modvat credit "under protest" to keep their claim intact on those inputs, but the appellants did not do so. In the absence of any protest it cannot now be argued by the appellants that they are eligible for the credit, and they have legitimate claim on the amount of duty reversed by them. 7.....