5. I have considered the submissions made by both sides. The dispute in question relates to the amount of MODVAT Credit availed by the appellants and utilized by them for payment of duty during the period from February, 1990 to March, 1991, when the dispute on their Classification List was under adjudication. The Commissioner (Appeals) vide his Order-in-Appeal dated 20.7.2000 has clearly held that the benefit of Notification No.101/66 would be available to the appellants on the condition that the MODVAT Credit availed by them on the raw materials, is reversed. The said order of the Commissioner (Appeals) has become final, inasmuch as neither of the parties has challenged the same before the authorities. As such, the appellants are liable to reverse the MODVAT Credit availed by them. The fact that they have already utilized the same and as such are not liable to reverse, is of no avail to them, inasmuch as the reversal of the Credit involves paying back of the MODVAT Credit so availed by them. The utilization of the same towards payment of duty on the final product does not amount to reversal, especially when such duty
