https://www.taxtmi.com/caselaws?id=275228 Assessees who had reversed credit were not permitted to take it back suo motu, as the issue was treated as covered against them by the Larger Bench in BDH Industries Ltd., following Indo-Nippon Chemicals Co. Ltd. and the affirming order of the Supreme Court. The contrary Gujarat High Court decision cited by the appellant was not accepted as aiding the claim, and the duty demand and penalty were upheld. en-us Thu, 11 Nov 2010 00:00:00 +0530 Mon, 24 Sep 2018 11:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275228 Assessees who had reversed credit were not permitted to take it back suo motu, as the issue was treated as covered against them by the Larger Bench in BDH Industries Ltd., following Indo-Nippon Chemicals Co. Ltd. and the affirming order of the Supreme Court. The contrary Gujarat High Court decision cited by the appellant was not accepted as aiding the claim, and the duty demand and penalty were upheld. Case-Laws Central Excise Thu, 11 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275228