TaxTMI 
TaxTMI 
2015 (10) TMI 620
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....ed by them are also other than those covered by the negative list of the notification. The appellant were availing the exemption under notification no. 56/02/-CE. In terms of this notification, the goods covered by this exemption notification and cleared from the units located in the areas specified in this notification, are exempt from the basic excise duty, additional excise duty levied under Additional Duties of Excise (goods of special importance) Act, 1957 [AED(GSI)] and additional excise duty leviable under Additional Duties of Taxes (Textile and Textile Articles) Act, 1978 [AED(T&TA)], to the extent these duties are paid thorough PLA after exhausting the cenvat credit available to the unit at the end of the month for payment of duty.....
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....ebit entry in the PLA. However, after making this debit entry in the PLA for an amount of Rs. 51,40,745/-, they, in October, 2007 also took its self credit in the PLA. It is this self credit of Rs. 51,40,745/- taken in October, 2007 which was objected to by the Department on the ground that self credit is permissible only of the duty which had been paid through PLA on the finished goods cleared during a month, while in this case, the debit entry in the PLA had been made was for reversing the wrongly taken Cenvat Credit. Accordingly, a Show Cause Notice dated 26.09.2008 was issued to the appellant for recovery of this self credit along with interest and imposition of penalty. The Commissioner vide order-in-original dated 11.02.2010 confirmed....
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....is excess cenvat credit taken during those months, they, during those months, paid to that extent, lesser duty through PLA and received lesser refund under notification no. 56/02-CE, that the appellant by availing this excess credit, had nothing to gain, that, when this excess credit was pointed out to them, they reversed this credit but instead of reversing this credit in their cenvat credit account, they made a debit entry of Rs. 51,40,745/- in their PLA, and subsequently, made a credit entry in October, 2007 towards self credit of this account, that this amount represents the duty which they would have paid through PLA in December, 2006 and March, 2007 if the excess cenvat credit by mistake had not been taken, that, therefore, the appell....
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....mption to the assessee in terms of refund/self credit in PLA is equal to the total duty payable in respect of clearances during a month minus Cenvat Credit available at the end of the month. To the extent the duty is paid through PLA, the assessee is entitled for its refund which can be taken by him by the way of self credit entry in the PLA, subject to the post facto approval of the Assistant Commissioner. As per the scheme of this notification, if during a particular month the assessee pays more duty through cenvat credit to that extent, the duty payment through PLA will get reduced and he will get less refund and if the entire duty in respect of the goods cleared during a particular month is paid through cenvat credit, the quantum of ref....