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of <h1>Clarification on Using Cenvat Credit for Arrears: Rule 3(4) Restriction Not Applicable to Section 11A Demands.</h1> The circular addresses the issue of whether arrears of duty can be paid using Cenvat credit earned after the period to which the arrears pertain. It clarifies that the restriction on using Cenvat credit, as per the first proviso to rule 3(4) of the Cenvat Credit Rules, 2004, applies only to the normal payment of duty under rule 8 of the Central Excise Rules, 2002. This restriction does not apply to demands confirmed under Section 11A of the Central Excise Act, 1944, where duty is determined by the Central Excise officer and lacks a specific payment timeline.
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