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TMI Blog2019 (4) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... d it is not the case that there was also a similar situation of availment of re-credit by the job worker - the appellant had clearly mentioned about the necessary reversal in the cenvat register for the excess debit, which is only a reversal of book entry. This being so, there cannot be any question of refund as no duty is actually paid. The reversal entry made by the appellant is proper and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee and Shri L. Nandakumar, AC (AR), for the Revenue, I have considered the rival contentions and perused the documents as well as orders of the lower authorities and have also gone through the decisions/orders referred to during the course of the arguments. 3. Relevant facts are that the appellant normally clears the input on which cenvat credit is taken, to its job workers f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rker. Realising this mistake, appellant sought to avail the re-credit in its register since it had originally paid under cenvat account and the appellant chose this availment of re-credit because of the reason, according to the appellant, that it did not involve refund. 4. On a careful analysis of the pleadings as well as orders of the lower authorities, I find that it is not a disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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