2017 (7) TMI 381

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....t ORDER     The fact of the case is that appellant against duty liability, debited Cenvat credit of Rs. 22,33,880/- twice i.e once in June, 2007 and inadvertently same amount was again debited in the Month of July, 2007, this excess amount was made under July, 2007. As against this excess debit appellant has taken suo moto credit in their Cenvat account for an amount of R....

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....nder Section 11B is required. Since this amount of debit is not towards duty the same was not passed on to any other person therefore suo moto credit taken by the appellant is correct. He submits that this Tribunal and the Hon'ble High Court in various judgments on the identical facts allowed the suo moto re-credit taken by the assessee. He placed reliance on the following judgments: (a)&nb....

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....edit therefore appellant has wrongly availed the credit suo moto. 4.   On careful consideration of submissions made by both sides and perusal of record, I find that suo moto credit taken by the appellant is not against the amount which was paid as duty whereas suo moto credit is taken against debit of cenvat credit due to inadvertent, which is excess to the already debited the duty am....