TMI Blog2015 (10) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... and, on the contrary, reduces the refund available to him in terms of this notification. Appellant availed and utilized higher cenvat credit during December, 2006 and March 2007, they paid lesser duty through PLA and to that extent, they got lesser quantum amount of self credit. - Therefore, once this excess cenvat credit, to which they were not entitled, is denied, their entitlement to pay duty through PLA would increase by the same amount and this is what they have done. Once the duty of ₹ 51,40,745/- is paid through PLA, the assessee would be eligible for its self credit in PLA. In view of this, we hold that there was no justification for confirmation of demand of ₹ 51,07,031/- against the appellant and imposition of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Duties of Excise (goods of special importance) Act, 1957 [AED(GSI)] and additional excise duty leviable under Additional Duties of Taxes (Textile and Textile Articles) Act, 1978 [AED(T TA)], to the extent these duties are paid thorough PLA after exhausting the cenvat credit available to the unit at the end of the month for payment of duty. Thus, to the extent, the duty for a particular month is paid by an assessee, availing of this exemption, through PLA, after paying duty to the extent possible through Cenvat Credit available at the end of the month, he is entitled for its refund, which he can either take as self credit in the PLA or for which, he can make an application to the Assistant Commissioner and the quantum of refund u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds cleared during a month, while in this case, the debit entry in the PLA had been made was for reversing the wrongly taken Cenvat Credit. Accordingly, a Show Cause Notice dated 26.09.2008 was issued to the appellant for recovery of this self credit along with interest and imposition of penalty. The Commissioner vide order-in-original dated 11.02.2010 confirmed the demand of Self credit of ₹ 51,07,031/- along with interest and imposed penalty of equal amount. Against this order of the Commissioner, appeal No. E/1119/2010 has been filed. 1.1 The taking of self credit by the way of credit entry in PLA, in October, 2007 of an amount of ₹ 51,40,745/- was also objected to by the Jurisdictional Assistant Commissioner and he by an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their cenvat credit account, they made a debit entry of ₹ 51,40,745/- in their PLA, and subsequently, made a credit entry in October, 2007 towards self credit of this account, that this amount represents the duty which they would have paid through PLA in December, 2006 and March, 2007 if the excess cenvat credit by mistake had not been taken, that, therefore, the appellant have correctly debited this amount in PLA and have correctly taken the self credit of this amount, that the situation as such is Revenue neutral and that in view of this the Commissioner s order dated 11.02.2010 denying the self credit of this amount and ordering its recovery along with interest and imposing penalty of equal amount is not correct, that in any ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o approval of the Assistant Commissioner. As per the scheme of this notification, if during a particular month the assessee pays more duty through cenvat credit to that extent, the duty payment through PLA will get reduced and he will get less refund and if the entire duty in respect of the goods cleared during a particular month is paid through cenvat credit, the quantum of refund available would be nil. Thus, the availability of more credit does not benefit an assessee in any manner and, on the contrary, reduces the refund available to him in terms of this notification. In this case the appellant during December, 2006 and March, 2007 by mistake availed excess cenvat credit of ₹ 51,40,745/-, and obviously to this extent they paid les ..... X X X X Extracts X X X X X X X X Extracts X X X X
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