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2016 (11) TMI 915 - AT - Central ExciseSuo motu re-availing of credit - Utilisation of Cenvat credit account for payment of Education Cess and S&H Education Cess which the appellant paid through PLA - Held that: - the appellant has utilised their Cenvat credit account of BED for payment of Education Cess and S&H Education Cess which they have later on paid through PLA. In that circumstances, the utilisation of Cenvat credit account of BED for payment of Education Cess and S&H Education Cess is double payment of duty by the appellant. Therefore, the appellant has correctly taken suo motu Cenvat credit of Education Cess and S&H Education Cess paid by them by utilised Cenvat credit of BED after payment of Education Cess and S&H Education Cess through PLA. In that circumstances, the impugned proceedings against the appeal were not warranted. Therefore, the impugned order is set aside and the appeal is allowed with consequential relief, if any.
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