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2018 (3) TMI 245 - AT - Central ExciseCENVAT credit - Department has sought to disallow the credit of the duty involved in freight and insurance which the appellant has taken suo motu credit - Held that: - appellant is not entitle to take suo motu credit as per the Larger Bench decision of the Tribunal in the case of BDH Industries Ltd. v. Commissioner of Central Excise [2008 (7) TMI 78 - CESTAT MUMBAI] - decided against appellant. Scope of SCN - Revenue is in appeal on the ground that the adjudicating authority has not confined himself within the limits of the show-cause notice which is for recovery of amount of credit availed suo motu by the assessee - Held that: - The ground on which the Revenue has sought recovery of cash does not have any basis in law - the challenge to imposition of penalty on the ground of being less than the amount of credit that has been availed suo motu is questionable as the show-cause notice has not invoked the provision of Section 11A of the Customs Act, 1962 for imposition of penalty. Appeal dismissed - decided against Revenue.
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