2013 (7) TMI 4

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g 50% CENVAT Credit in the year 2009-2010. The said CENVAT Credit on capital goods so availed not covered as capital goods had been reversed along with interest by the appellant as pointed out during the CERA audit. The appellant had again re-credited the same in their CENVAT Credit register which contravened the provisions of Rules 2(a) (A) and explanation-2 given after Rule 2(k) of the CENVAT Credit Rules, 2004. Therefore, a show cause notice proposes to recover Central Excise duty of Rs.1,18,445/- under Section 11A of Central Excise Act, 1944 along with interest under Section 11AB of Central Excise Act, 1944 read with Rule 14 of CENVAT Credit Rules, 2004 and penalty under Rule 15(2) of CENVAT Credit Rules, 2004 read with Section 11AC of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....54 (Tri-Ahmd) and Solaris Chemtech Ltd 2008 (224) ELT 333 (Tri-Bang). 5. Ld.A.R. for the Department would rely upon the decision of Larger Bench in the case of BDH Industries Ltd 2009 (229) ELT 364 (Tri-LB), wherein it was held that suo moto refund of excess/twice paid duty cannot be done so and the assessee has to follow the proof of refund claim through the proper officers. He would reiterate the findings of the first appellate authority. 6. I have considered the submissions made at length and perused the records. 7. It is undisputed that the appellant herein had availed the CENVAT Credit of the items like Solvents, Master-coat, M.S. Bar, Angle, Beam, HR Coils etc. It is also undisputed that these goods were in the manufacture of....