Payment out of Credit or PLA – Rule 8(3A) not applies to payments to be made under rule 6(3)(b)

CESTAT, AHMEDABAD BENCH Air Control & Chemical Engineering Co. Ltd. versus Commissioner of Central Excise, Ahmedabad FINAL ORDER NO. A/776/2011-WZB/AHD. APPEAL NO. E/745 OF 2009 MAY 5, 2011 ORDER 1. As per facts on record, the appellant is engaged in the manufacture of Refrigerator, Compressor, spares, valves, flywheel/crank shaft, C.I. casting etc. falling under Chapter 84 and 73 of the Central Excise Tariff Act, 1985. For the month of March 2007, the appellant was required to discharge its duty liability by 31-3-2007, however, they defaulted to make the payment of Rs. 22...