2003 (11) TMI 223

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..... Singhal, JDR appeared on behalf of the Revenue. 2. The learned JDR contended that the issue involved in the present case is whether the appellants reversed the Modvat credit of Rs. 99,526/- and 89,478/- vide Debit Entry Nos. 1 & 2 both, dated 21-4-1997 in RG 23A Part II under protest, can on their own score-off the debit entries from the RG 23A Part II register : from the records, it is seen ....