Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 602 - AT - Central ExciseReversal of MODVAT Credit - Duty paid under protest - Suo moto availment of CENVAT Credit - Difference of opinion - Majority order - Held that:- while availing Cenvat credit suo motu by the appellant, there was no permission or no concurrence obtained from the lower authorities by the appellant. In the absence of any such concurrence, any credit raised in the Cenvat register, in my view, is improper due to the decision of Larger Bench of the Tribunal in the case of BDH Industries Limited (2008 (7) TMI 78 - CESTAT MUMBAI). - appellant herein has erred in taking suo motu credit on his own - Decided against assessee.
|