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2018 (2) TMI 1666 - AT - Central ExciseCENVAT credit - correction of wrong forwarding of closing balance of CENVAT account was corrected by passing journal voucher, but no document was produced - Held that: - Inadvertently while transferring the closing balance as opening balance on 01.04.2010 the short amount of balance was transferred that too in the accounting records. However, in ER-1 return there is no discrepancy as correct closing balance of CENVAT as on 31.03.2010 was correctly shown as the same amount in the opening balance of April, 2010 in the ER- 1 return of April 2010 - there is only a clerical error while recording the opening balance in the Month of April, 2010. As such this is not a case of wrong availment of credit or excess availment of credit, therefore there is no question of any demand - appeal dismissed - decided against Revenue.
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