Cenvat Credit cannot be denied for demand Under Section 11A

Commissioner Vs DRD Body Techs India Pvt. Ltd (Telangana High Court)

Conclusion: Rule 8(3A) applied to cases where assessee had defaulted in payment of excise duty beyond 30 days from the due date and it did not apply to every case where in the department, during the scrutiny of returns, during audit or during investigation found any additional amount payable as duty of excise. Tribunal had given cogent reasons for its finding that assessee’s case was a case of demand under Section 11A and was not covered

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