Re-credit of CENVAT reversed on instructions of Revenue without any dispute is allowed

Brief Facts of the Case

The appellant availed CENVAT credit on input and capital goods. On a visit of the Central Excise officers, Preventive Unit, Thane – I on 20/02/2007, on their insurance, the appellant have reversed CENVAT credit of Rs.1, 70,737/- on 12/03/2007. Subsequently, neither any query was raised by the department nor any show cause notice was issued. Therefore, the appellant took re-credit of the said amount on 07/05/2007. For this re-credit a show because notice dated 09/07/2007 was

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