TMI Blog2020 (6) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... could avail the Cenvat Credit which was voluntarily reversed. Appeal allowed - decided in favor of appellant. - Excise Appeal No.12893 of 2018 - A/10244/2020 - Dated:- 24-1-2020 - HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Mehul Jivani, Chartered Accountant for the Appellant Shri. S.K. Shukla, Superintendent (AR) for the Respondent ORDER RAJU This appeal has been filed by M/s. Vikrant Extrusions against confirmation of demand of reversal of Cenvat Credit, interest and imposition of penalty. 2 Learned Counsel for the appellant pointed out that they had purchased certain capital goods for carrying out Job work of Shed Net. They were doing Job work availing exemption under Notification 214/86-CE and they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsider rival submissions, I find that the basic issue regarding admissibility of capital goods used for Job work under Notification No. 214/86 has been decided by the tribunal in appellant s own case in respect of part of the current demand vide Order No. A/10993-10996/2019 dated 06.06.2019. In the present proceedings the first objection raised is regarding Suo-motu re-credit taken by the appellant after first reversing the said amount. I find that the issue stands covered by the decision of Hon ble High Court of Madras in case of ICMC Corporation Ltd. 2014 (302) E.L.T. 45 (Mad.) wherein Para 12 and 13 following has been observed: 12. Section 11B of the Central Excise Act,1944 relates to claim for refund of duty, which reads as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise] is satisfied that the whole or any part of the [duty of excise and interest, if any, paid on such duty] paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund : Provided that the amount of [duty of excise and interest, if any, paid on such duty] as determined by the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to (a) (b) (c) (d) (e) (f) The objection of the Revenue herein is that even for a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the reversal of the entry is in tune with its stand taken, which was accepted by the Tribunal in the earlier round of litigation. 7. From the above it is obvious that there is no need of filing of refund claim and in such circumstances the appellant could avail the Cenvat Credit which was voluntarily reversed. In the present circumstances the legality of the credit has already been adjudged by the tribunal order dated 06.06.2019 in the appellant s own case. Thus, the objection raised by the revenue does not sustain, as regard the balance credit of ₹ 18,25,784. The issue has been covered by the tribunal decision dated 06.06.2019 (supra) in the appellant s own case. 8. Consequently, the appeal is allowed. (Pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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