2015 (3) TMI 126

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....ER Per P.K. Das The applicants are manufacturers of motor vehicle parts classifiable under Chapter 87 of the Schedule to CETA, 1985. They were availing CENVAT credit on inputs, capital goods and input service credit. During the examination of the records by the Central Excise audit party, it was noticed that the applicant availed CENVAT credit of Rs. 1,95,52,133/- twice for the period Decemb....

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....t in the system. The learned Commissioner observed that availment of such duplicate credit is a serious violation. It is also observed that the double entries and system errors had not been detected by the Department they would have continued to enjoy the benefit of ineligible credit at the expense of the exchequer. We find that the irregular availment of the credit was continued about four years.....