2007 (5) TMI 457

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....Uppal, SDR, for the Respondent. [Order]. - The issue involved in this appeal is regarding whether the appellant is eligible to avail suo motu credit in RG 23A part of the amount which was paid by them twice over. The appellant herein cleared duty paid finished goods from their factory on payment of appropriate duty on 23-2-2004, 26-2-2004 and 28-2-2004 and again discharged the duty liability....

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....ccount is eligible to avail the Cenvat amount on their own. On the other hand the Tribunal in the case of CCE, Belgaum v. Comfit Sanitary Napkin (I) Pvt. Ltd. as reported in 2004 (174) E.L.T. 220 (Tri. - Bang.) has come to the conclusion that the assessee can not avail suo motu credit without applying for refund when excess duty is paid. Since both these decisions reflect contrasting views for ava....