2005 (3) TMI 277

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....e credit of Rs. 33,044/- accrued to them after 15-8-2000 but utilised the same for payment of central excise duty for the first fortnight of August, 2000 on 19-8-2000. The Central Excise Audit party visited their premises for audit and pointed out this mistake. They accordingly debited the amount of Rs. 33,044/- from PLA vide Entry No. 29, dated 20-9-2001 and took equal amount of credit in their R....

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....te for appellants states that the appellants have not taken a fresh credit or credit of an amount for which refund application was required. The appellants debited the required amount from PLA and same amount was taken as credit in Modvat credit account which was earlier debited incorrectly. He relied on the following decisions :- 1.      CCE, Chandigarh v. Kumar Auto C....

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....iting of the amount cannot be denied only on the ground of non-seeking of permission of the Astt. Commissioner. 3.      Visakhapatnam Steel Plant v. CCE [2002 (149) E.L.T. 708 (Tribunal)]. where it was held in Para 7(c) that correction of accounting entries are required to be made as per Rule 226 (ii) with sanction of and in presence of proper officer. 3. On consi....