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2013 (5) TMI 6 - CESTAT AHMEDABAD
Admissibility Suo-moto credit –Department submitted that the same could have been taken by following the refund procedure under Section 11B of the Central Excise Act, 1944. Held that – Following the judgement of Shyam Textile Mills & ANR vs. UOI & Ors [2004 (6) TMI 590], it is held that suo-moto admissible Cenvat credit taken, after getting a favourable decision from the first appellate authority, is correct. Accordingly, the Order in appeal is upheld and appeal filed by the Revenue is rejected.