2018 (7) TMI 607

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....ri P. Juneja, AR ORDER Per Ashok Jindal The Appellant is in appeal against an impugned order wherein suo moto Cenvat credit taken by the Appellant has been denied. 2. The facts of the case are that the Appellant cleared goods and paid the duty thereon. Due to escalation in the price of goods, the Appellant raised supplementary invoices and debited the duty in cenvat credit account. But....

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.... 3. Heard the parties. Considered the submissions made by both the sides and perused the records. 4. An identical issue came up before this Tribunal in the case of Pushp Enterprises vs. CCE, Jaipur I [2015 (322) ELT 728 (Tri-Del)] wherein the facts of the case are as under : "2. The appellant is manufacturer of bearing component and supplying the same to M/s. SKF Ltd. They are having an agre....

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....ich they were not entitled to as per Section 11B of the Central Excise Act, 1944, A show cause notice was issued to the appellant to deny Cenvat credit taken suo moto and consequently to demand duty along with interest and for imposition of penalty. The matter was adjudicated and demand along with interest was confirmed and penalty of Rs. 50,000/- was also imposed." And this Tribunal observed a....

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....thereafter this Tribunal following the decision of Motorola India Pvt. Ltd. (supra) came to the conclusion that suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposited. In these circumstances, as the decision of Sopariwala Exports Pvt. Ltd. (supra) has been delivered by this Tribunal based upon the decision of Hon'ble High Court of Karnataka in th....