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2016 (1) TMI 14 - CESTAT NEW DELHI

2016 (1) TMI 14 - CESTAT NEW DELHI - 2015 (326) E.L.T. 605 (Tri. - Del.) - 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 credit, only the account books/statutory records are the documents to be verified by the authorities below. This fact has not been disputed, therefore, we hold that appellant i .....

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, Authorized Representative (Jt. CDR) ORDER Per. Ashok Jindal :- The appellant 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. Apart from the job work, the appellant is doing the activity of painting of motor parts indendentally. As the appellant is not maintaining separate account of inputs for uses o .....

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used in job work on the basis of wrong calculation as 0.179 square inch instead 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 intimated to the Department. Department directed the appellant that you cannot take suo-moto credit but for excess reversal of Cenvat credit, you are required to file refund .....

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