TaxTMI 
TaxTMI 
2023 (4) TMI 604
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....t ORDER This is an appeal filed by M/s. Sumitomo Chemical India Limited against the Order-In-Appeal OIA-109/2012-BVR-/SKS/COMMR-A-/AHD dated 12.11.2012 passed by the Commissioner (Appeals-III), Central Excise, Rajkot. 2. The brief facts of the case are that the appellants had availed the modvat credit of Rs. 2,76,650/- under erstwhile Rule 57A of Central Excise Rules, 1944 on the purchase of item 'Chloropyriphos' falling under chapter heading 3808.10 of Central Excise Tariff Act, 1985 which is also one of the finished products. The said products was purchased in bulk and repacked in the factory of production in smaller packs of different sizes and had been cleared on payment duty. It appeared that the modvat credit availed by them was no....
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....ng judgments. (i) Commissioner Vs. Creative Enterprises -2009(235)ELT 785 (ii) CCE Vs. Ajinkya Enterprises - 2013(294)ELT 203(Bom) (iii) CCE Vs. Vishal Precision Steel Tubes and Strips Pvt. Ltd. - 2017(349)ELT 686 (Kar) (iv) IVP Ltd. Vs. CCE-2012-TIOL-1505-CESTAT-MUM (v) Commissioner of Central Excise & Customs Vs. Fine Packaging Pvt. Ltd. 2016(335)ELT 117 (vi) Commissioner of Central Excise Vs. Tata Steel Ltd. - 2017(349) ELT 783 (vii) PSL Holding Ltd. Vs. CCE 2003 (156)ELT 602 (viii) Ajay MetachemPvt. Ltd. Vs. CCE 2006-TIOL-667-CESTAT -MUM (ix) Orion Ropes P. Ltd. Vs. CCE 2006-TIOL-391-CESTAT- MUM (x) Systematic Steel Inds Ltd Vs. CCE 2005-TIOL-272-CESTAT-MUM (xi) Stumpp Schedule &Somappa Ltd. Vs. CCE 2005 (191) ELT ....
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....NVAT credit. In this matter duty was paid by the appellant without any authority of law. Therefore, the question of allowing the credit on input /disputed goods does not arise. 9. In the matter in hand before us, we find that the appellant have paid more duty than the credit availed after value addition. When duty paid at the time of clearance equal to or higher than the credit availed, the same is to be treated as reversal of credit. Therefore, no further reversal of credit is required as held by Tribunal in number of cases. Such payment of duty that too in excess of the credit availed tantamount to reversal of credit and there is no need to once again reverse the Modavt/Cenvat credit taken. In a similar situation, the Hon'ble Apex Court ....