Section 35F do not bar Pre-Deposit out of CENVAT Credit Account

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 passed by the Commi...