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2023 (11) TMI 151 - CESTAT AHMEDABADSuo motu re-credit taken by the respondent - outward transportation - HELD THAT:- As regard the suo motu re-credit, the entire proceeding was to disallow the cenvat credit on outward transportation and during the proceeding the respondent had reversed the credit when the Tribunal has allowed the credit on merit in respect of outward transportation vide Tribunal in Welspun Gujarat Stahl Rohren Ltd. [2012 (4) TMI 386 - CESTAT, AHMEDABAD]. The respondent was legally entitled for re-credit as consequential relief flowing from the said Tribunal’s order. Therefore there are nothing wrong in taking the suo moto re-credit which is clearly in compliance to the Tribunal’s order. This issue has been considered by this Tribunal in case of COMMISSIONER OF CENTRAL EXCISE SURAT VERSUS M/S. VARDHMAN ACRYLICS LIMITED [2013 (5) TMI 6 - CESTAT AHMEDABAD] wherein the Tribunal has held that suo motu admissible Cenvat credit taken, after getting a favourable decision from the first appellate authority, is correct. Thus, there are nothing wrong in respondent’s taking suo moto re-credit of cenvat credit which was reversed - there is no infirmity in the impugned order - appeal of revenue dismissed.
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