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2018 (12) TMI 490 - AT - Central ExciseCENVAT Credit - defective goods returned by the customer in terms of Rule 16 of Central Excise Rules, 2002 - sole allegation of Revenue is that the appellant have taken Suo moto credit instated of filling refund claim - Held that:- There was serious error on the part of the audit officer for insisting to reverse the credit on the returned goods. The appellant after reversal of the credit, requested the Deputy Commissioner to allow the re-credit of the same as there was no reason for denial of the credit. The Deputy Commissioner has not acted on the the request, therefore, the appellant have taken suo moto credit - it is clear case of harassment to the assessee by the departmental officer. Suo moto re-credit - Held that:- The appellant was legally entitled for the Cenvat credit under Rule 16 for which no permission is required, even the suo moto re-credit is also is with reference to Rule 16 and since under Rule 16 on permission was required there was no need for waiting of formal permission from the department - so long the department has no objection on merit on the admissibility of the Cenvat Credit under Rule 16, the appellant has rightly taken the credit. Appeal allowed - decided in favor of appellant.
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