https://www.taxtmi.com/caselaws?id=368730 The appellant, engaged in manufacturing aerated water and sweetening beverages, availed CENVAT credit without supporting documents as required by the CENVAT Credit Rules, 2004. The department alleged the credit was ineligible, leading to a demand for recovery. The appellant argued for eligibility of suo moto credit for excess duty paid, citing judicial decisions. The Tribunal ruled in favor of the appellant, setting aside the demand, based on precedents allowing correction of inadvertent errors in availing CENVAT credit through suo moto credit. en-us Thu, 11 Oct 2018 00:00:00 +0530 Sat, 13 Oct 2018 15:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368730 The appellant, engaged in manufacturing aerated water and sweetening beverages, availed CENVAT credit without supporting documents as required by the CENVAT Credit Rules, 2004. The department alleged the credit was ineligible, leading to a demand for recovery. The appellant argued for eligibility of suo moto credit for excess duty paid, citing judicial decisions. The Tribunal ruled in favor of the appellant, setting aside the demand, based on precedents allowing correction of inadvertent errors in availing CENVAT credit through suo moto credit. Case-Laws Central Excise Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368730