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Issues: Whether the assessee was entitled to utilise CENVAT credit for payment of Central Excise duty on clearance of final products during the period when the facility of fortnightly payment of duty had been withdrawn.
Analysis: The dispute turned on the effect of the amended scheme governing payment of central excise duty and the settled position that the question had already been answered in favour of the assessee by a prior High Court decision and followed by the larger bench of the Tribunal. Since the same issue had attained finality and the respondents did not dispute the applicability of that legal position, no fresh reconsideration was necessary.
Conclusion: The assessee was entitled to utilise CENVAT credit for payment of Central Excise duty on clearance of final products for the relevant period.
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