Recovery of unpaid CENVAT liabilities: unpaid amounts recoverable with interest using the same procedure as for wrongly availed CENVAT credit. An amendment inserts Explanation 2 in Rule 6 of the CENVAT Credit Rules providing that where a manufacturer fails to pay the specified amount, it shall be recovered with interest by the same procedure used for recovery of wrongly taken CENVAT credit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recovery of unpaid CENVAT liabilities: unpaid amounts recoverable with interest using the same procedure as for wrongly availed CENVAT credit.
An amendment inserts Explanation 2 in Rule 6 of the CENVAT Credit Rules providing that where a manufacturer fails to pay the specified amount, it shall be recovered with interest by the same procedure used for recovery of wrongly taken CENVAT credit.
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