TMI Blog2014 (3) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... t it is from this statement that the department came to know about the recredit - the appellant have declared the fact of re-credit in their ER-I Return and this return was available with the department - the demand prima facie appears to be time barred - Pre-deposit of cenvat credit demand, interest and penalty waived till the disposal – Stay granted. - Appeal No.E/3713 of 2012-SM - Stay Order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that the appellant could not take the suo moto credit and that for this they should have filed a refund claim under Section 11 B, issued a show cause notice on 3.8.2009 for recovery of this credit along with interest and imposition of penalty. The show cause notice was issued by invoking extended period. Subsequently, the Addl. Commissioner vide Order-in-Original dated 7.2.2012 confirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard, he relies upon the judgement of the Tribunal in the case of CCE, Meerut-I Vs. Unitech Machines Ltd. reported in 2010 (251) ELT 387 (Tribunal-Delhi), that in any case, demand is time barred, as, as mentioned in para-2 of the show cause notice, the recredit had been reflected in the ER-I Return and it is from ER-I Return only that the department had come to know about re-credit of this amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 364 (Tribunal-LB), suo moto re-credit in PLA or cenvat credit account is not permissible, that in any case in view of the judgement of the Honble Gujarat High Court in the case of Indo-Nippon Chemicals Co. Ltd. Vs. Union of India reported in 2005 (185) ELT 19(Gujarat), the re-credit of wrongly debited cenvat credit is subject to the provisions of Section 11 B of Central Excise Act, 1944 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been filed with the ER-I Return and that it is from this statement that the department came to know about the recredit. Since the appellant have declared the fact of re-credit in their ER-I Return and this return was available with the department, the demand prima facie appears to be time barred. 6. In view of this, the requirement of pre-deposit of cenvat credit demand, interest and penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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