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2017 (10) TMI 837 - AT - Central ExciseRe-credit of amount of CENVAT credit wrongly debited - Applicability of section 11B of the CEA, 1944 - job-work - Held that: - the appellants/assesses has a right to avail suo moto credit of the wrongly reversed amount - Adjudicating Authority as well as the First Appellate Authority, has erred in holding that the time limitation as provided under Section 11Bof CEA, 1944 will apply. The decision in the case of M/s Krishnav Engineering Ltd. Versus Customs, Excise And Service Tax Appellate Tribunal And Another [2015 (12) TMI 234 - ALLAHABAD HIGH COURT], followed, where it was held that the Cenvat credit taken by the appellant by intimating the department vide their letter dated 25th April, 2005 was in accordance with the procedure provided under Rule 9 of the Rules of 2004. Appeal allowed - decided in favor of appellant.
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