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2018 (10) TMI 696 - AT - Central ExciseCENVAT Credit - Suo moto credit taken on excess credit debited by appellant - denial on the ground that credit availed without any supporting documents as prescribed under CENVAT Credit Rules, 2004 - Held that:- It is clear that the appellants had adjusted higher amount from the CENVAT credit amount towards discharging duty liability for the months of July and November 2012. Later, realizing the mistake, they had taken suo moto credit of the excess CENVAT amount debited by them. The department has denied the suo moto credit alleging that there are no proper documents for availing the credit for the second time - this allegation by the department is erroneous for the reason that for the second time, the appellants have taken the credit only because they had made a wrong book entry at the initial stage. This does not amount to availing credit for second time. The Hon’ble Karnataka High Court in the case of Motorola India Pvt. Ltd. [2006 (7) TMI 223 - HIGH COURT OF KARNATAKA AT BANGALORE] had earlier held that the mistake of debiting the amount in the CENVAT credit can be corrected by the assessee later. The allegations in the show cause notice cannot sustain - appeal allowed - decided in favor of appellant.
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