https://www.taxtmi.com/caselaws?id=342595 The appellant's declaration of suo moto re-credit on capital goods used for job work was deemed admissible due to the goods being exempted. However, the rejection of the refund claim for interest under Section 11B was upheld based on the lack of provision for re-credit on a debited amount. The disallowance of Cenvat credit re-credited on capital goods was confirmed, but the time-bar for demand was established due to the appellant's declaration, leading to the appeal being allowed based on limitation alone. en-us Wed, 26 Apr 2017 00:00:00 +0530 Thu, 25 May 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342595 The appellant's declaration of suo moto re-credit on capital goods used for job work was deemed admissible due to the goods being exempted. However, the rejection of the refund claim for interest under Section 11B was upheld based on the lack of provision for re-credit on a debited amount. The disallowance of Cenvat credit re-credited on capital goods was confirmed, but the time-bar for demand was established due to the appellant's declaration, leading to the appeal being allowed based on limitation alone. Case-Laws Central Excise Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342595