Cenvat Credit: Re-Crediting Wrong Debits Requires Authorization, Self-Initiated Adjustments Are Non-Compliant and Recoverable Under Central Excise Laws.

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....Admissibility of Cenvat credit - various issues - re-credit of amount wrongly debited - suo motto credit taken is not proper and is recoverable. - AT....

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Cenvat Credit: Re-Crediting Wrong Debits Requires Authorization, Self-Initiated Adjustments Are Non-Compliant and Recoverable Under Central Excise Laws.