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2011 (8) TMI 638 - CESTAT, MUMBAISuo motu credit availed as it was paid twice - Held That - In view of BDH Industries Ltd. vs. CCE (2008 -TMI - 30889 - CESTAT MUMBAI) There is no provision under the Central Excise Act or Rules for taking self credit of duty paid. The only provision is Section 11B of the Act seeking refund of duty paid, thus manufacturer was not entitled to credit.
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