https://www.taxtmi.com/caselaws?id=350407 A demand on suo motu re-credit of Cenvat credit over motor spirit stock turns on whether the same goods had already suffered duty on clearance. The Tribunal noted that the remand required verification of the assessee's claim, and the jurisdictional Superintendent's report, supported by RG-1, PLA and RT-12 records, stated that the disputed stock was cleared on payment of duty between 1.1.1999 and 6.1.1999. Because that material was not meaningfully examined by the lower authorities, the matter required fresh adjudication. If duty payment on the same stock is established, the demand cannot survive. en-us Tue, 31 Oct 2017 00:00:00 +0530 Tue, 05 Dec 2017 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350407 A demand on suo motu re-credit of Cenvat credit over motor spirit stock turns on whether the same goods had already suffered duty on clearance. The Tribunal noted that the remand required verification of the assessee's claim, and the jurisdictional Superintendent's report, supported by RG-1, PLA and RT-12 records, stated that the disputed stock was cleared on payment of duty between 1.1.1999 and 6.1.1999. Because that material was not meaningfully examined by the lower authorities, the matter required fresh adjudication. If duty payment on the same stock is established, the demand cannot survive. Case-Laws Central Excise Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350407