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Section 35F do not bar Pre-Deposit out of CENVAT Credit Account
Case Law Details
- Case Name
- M/s.Manaksia Ltd. Vs Commissioner of Central Excise, Haldia (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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There is no bar in amended Section 35F of the Central Excise Act, 1944, that the deposit has to be made in cash only and not from CENVAT Credit Account. CESTAT held that view taken by the First Appellate Authority, that deposit under Section 35F (i) cannot be made from CENVAT Credit Account, is not the correct appreciation of law so long as the CENVAT Credit is permissible for utilisation as per Rule 3(4) of the CENVAT Credit Rules, 2004.
RELEVANT EXTRACT OF THE JUDGMENT
This appeal has been filed by the appellant against Order-in-Appeal No. 09/HAL/2016 dated 15.02.2016 pa...
