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2012 (2) TMI 482 - AT - Central ExciseCENVAT credit - whether it was open to the appellant to take credit suo motu of an amount of ₹ 3,63,242/- in their CENVAT account on the ground that they were not liable to pay duty to such extent on their final product by way of reversal of credit? - Held that: - the assessee is not entitled to take credit suo motu of the excess amount paid by them in the absence of any provision in the Central Excise Act or Rules for suo motu taking of credit. Scope of SCN - Held that: - the original and appellate authorities were proceeding clearly on the basis of the show-cause notice. By mere reason of the fact that these authorities used the expression suo motu, which was not found in the show-cause notice, it cannot be said that they travelled beyond the scope of the SCN. Appeal dismissed - decided against appellant.
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