TMI Blog2018 (7) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- An identical issue came up before this Tribunal in the case of Pushp Enterprises vs. CCE, Jaipur I [2015 (10) TMI 1651 - CESTAT DELHI], where it was held that suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit. The Appellant is not required to file refund claim and suo moto credit taken by the Appellant is correct - appeal allowed - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty debited in their Cenvat Credit account on the strength of supplementary invoices. During the course of audit, it was found that suo moto credit of duty paid on supplemenetary invoice which is not entitled, therefore, the Show Cause Notice was issued for reversal of suo moto credit taken by the Appellant. The matter was adjudicated and it was held that the Appellant is not entitled to take suo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant cleared the goods on payment of duty. Later on, they realized that the cost of raw material is increased, therefore, they raised 3 supplementary invoice on 3.11.2008 and debited the duty thereon in their Cenvat credit account. The buyer of the goods did not accept the invoice issued by the appellant on the premise that as per the agreement the buyer has already paid excess duty to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or not. For that, the learned AR has relied on the decision of the Larger Bench of this Tribunal in the case of BDH Industries (supra) which was followed by this Tribunal in the case of Titawi Sugar Complex (supra). 7. On the other hand, learned Counsel has relied on the decisions of Sopariwala Exports Pvt. Ltd. (supra) wherein on the similar facts, this Tribunal had came to the conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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