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2016 (11) TMI 274 - CESTAT MUMBAISuo-motu credit of the amount paid - eligibility to avail the Cenvat credit/recredit - Held that:- We find that the adjudicating authority has come to a correct conclusion inasmuch, the findings of the fact of adjudicating authority are not disputed i.e. the demand of the duty on the respondent has been set aside by the adjudicating authority and upheld by the Tribunal. We also note that the amount paid by the respondent is “under protest” by a debit in Cenvat account. Adjudicating authority has correctly relied upon the various case laws as decided by the Tribunal, that in this factual position, there cannot be a dispute as to eligibility to avail the Cenvat credit/recredit of the said amount in their Cenvat account. We find that the ratio of the judgement of the Hon'ble High Court of Karnataka in the case of Motorola India [2006 (7) TMI 223 - HIGH COURT OF KARNATAKA AT BANGALORE ] will directly cover the issue in favour of the respondent.
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