It's in "Liar! Liar!" He's not doing his "Mexican" act. When Butt-head is being questioned, Beavis is sitting alone practicing his "defense", which consists of:
I DIDN'T DO IT!! heh, heh-heh, m-heh .. I DIDN'T DO IT! It was, like, some foreigner! I DIDN'T DO IT, BUNGHOLE!!! heh,heh BUTT-HEAD DID IT!!! Yeah. Hehe, m-heh heh.
-J.C.W.