No payment required in cash where tax already deposited by utilizing CENVAT Credit

CESTAT, New Delhi Bench Sangam India Ltd. versus Commissioner of Central Excise, Jaipur-II FINAL ORDER NOS. 988-989 OF 2012-SM (BR) APPEAL NOS. ST/125-126 OF 2011-(SM) JULY 18, 2012 ORDER 1. The appellant was engaged in the manufacture of Man-made Blended Yarn falling under Chapter 55 of the schedule to the Central Excise Tariff Act, 1985 and availing Cenvat credit. The appellant appears to have irregularly availed Cenvat credit of Rs.4,93,999/- on cargo handling service during September, 2008 to March, 2009. It appears that the appellant is clearing Coal Ash at nil rate of du...