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Payment out of Credit or PLA – Rule 8(3A) not applies to payments to be made under rule 6(3)(b)
Case Law Details
- Case Name
- Air Control & Chemical Engineering Co. Ltd. Vs Commissioner of Central Excise, Ahmedabad (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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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...
