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2015 (2) TMI 426 - AT - Central ExciseAvailment of Suo moto re-credit on cancellation of rebate claim - Export of goods - 100% EOU - they have filed rebate claim - Thereafter the appellants requested the Department to cancel the rebate claim. - Since no reply received from the department, they have availed suo motto re-credit in their cenvat account. - Held that:- appellants are eligible to avail cenvat credit on the inputs. In the present case, once the appellants rebate claim is cancelled they are entitled to take re-credit in their cenvat account. Accordingly, I hold that the appellants are eligible for re-credit of the amount in their cenvat account. The penalty imposed on the appellants is set aside. Accordingly, the impugned order is set aside - Following decision of assessee's own previous case - Decided in favour of assessee.
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