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Issues: Whether duty determined under the Compounded Levy Scheme could be paid from Cenvat credit account instead of the Personal Ledger Account.
Analysis: The duty payable under the Compounded Levy Scheme was required to be discharged from the Personal Ledger Account. Payment of the arrears from the Cenvat account was held to be impermissible. The ruling further noted that, after payment of duty through the proper account, credit could thereafter be availed in accordance with law.
Conclusion: Payment of the duty arrears from Cenvat credit was invalid, and the duty had to be paid from the Personal Ledger Account.
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