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Hari Narain Industries Versus Commr. of C. Ex. & S.T., Jammu & Kashmir

2016 (11) TMI 915 - CESTAT CHANDIGARH

Suo motu re-availing of credit - Utilisation of Cenvat credit account for payment of Education Cess and S&H Education Cess which the appellant paid through PLA - Held that: - the appellant has utilised their Cenvat credit account of BED for payment o .....

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Therefore, the appellant has correctly taken suo motu Cenvat credit of Education Cess and S&H Education Cess paid by them by utilised Cenvat credit of BED after payment of Education Cess and S&H Education Cess through PLA. In that circumstances, the .....

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dal, Member (J) Shri Virender Prabhakar, Advocate, for the Appellant. Shri M.R. Sharma, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order demanding duty on account of availment of suo motu Cenvat credit in their Cenv .....

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nd cleared the finishing goods on payment duty through PLA as well as utilised of their Cenvat credit account during the period of April, 2009 to September, 2009 and November, 2009. The appellant utilised their Cenvat credit account of basic Excise d .....

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ant paid through PLA, thereafter, the appellant took suo motu credit of Education Cess and S&H Education Cess paid by them by utilising Cenvat credit account of BED. The Revenue has an objection that appellant is not entitled to take suo motu Cen .....

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