2018 (2) TMI 1316

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..... 1 B of Central Excise Act 1944, by allowing to the Respondent to avail suomotu recredit of cenvat, by acknowledging it as only adjustment of books of entry? Held that: - this was not the case of the assessee suomotu availing recredit but a case of mere correction of incorrectly made entries on the very same day - issue is completely factual - appeal dismissed. - Tax Appeal No. 24 of 2018 - - - .....

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..... n the present case, the Appellants after reversal of CENVAT Credit on 30.09.2010 on the same date, availed the credit again which the learned Advocate for the Appellant claims to have reversed earlier erroneously and there is no dispute on the admissibility of credit in the impugned order. Therefore, it is not a question of taking suo moto recredit of the reversed amount over a period of time with .....

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