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M/s Jay Bharat Maruti Ltd. Versus CCE, Delhi - II

2016 (1) TMI 14 - CESTAT NEW DELHI

Claim of refund or suo-moto re-credit - Reversal of excess Cenvat credit wrongly - Held that:- It is a peculiar case where the appellant himself has reversed excess Cenvat credit which they want to take re-credit. For this excess reversal of Cenvat c .....

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rsed by them. - refund claim filed by the appellant are allowed which will regularize the suo-moto Cenvat credit taken by the appellant. - Decided in favour of assessee. - Excise Appeal No. 1100 of 2010 - Final Order No. 52367/2015 - Dated:- 29-7-201 .....

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ant is in appeal against the impugned order for denying refund claim of excess reversal of Cenvat credit. 2. The fact of the case are that appellant is a job worker of M/s Maruti Udyog Ltd. and doing the job work of painting of various motor parts. A .....

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nt is reversing proportionate Cenvat credit attributable to job work assigned to them. On the basis of consumption of inputs, the appellant has arrived at a formula to quantify the inputs used for job work activity and as per the formula the appellan .....

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stead of 0.0179 square inch, therefore, the appellant reversed excess Cenvat credit of ₹ 2,98,08,628/-. On realization that appellant has reversed excess Cenvat credit, the appellant suo-moto took Cenvat credit on account of excess reversal and .....

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ess reversal which was rejected on the ground that the appellant has failed to produce documentary evidence in support of the said claim. Aggrieved from the said order, the appellant is before us. 2. Heard the parties and perused the records. 3. It i .....

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though the appellant is not required to reverse Cenvat credit on inputs attributable to job work goods but appellant is not contesting that issue. It is the contention of the learned Counsel that as per records they have intimated to the Department t .....

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