Cenvat credit utilization permitted for arrears under Section 11A but restricted for routine duty payments. The proviso to rule 3(4) limits use of cenvat credit to the balance on the last day of the relevant month or quarter for routine duty payments under rule 8, including late payments; however, arrears determined under Section 11A are not subject to that temporal restriction and may be paid using cenvat credit accrued after the period to which the arrears relate.
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.
Cenvat credit utilization permitted for arrears under Section 11A but restricted for routine duty payments.
The proviso to rule 3(4) limits use of cenvat credit to the balance on the last day of the relevant month or quarter for routine duty payments under rule 8, including late payments; however, arrears determined under Section 11A are not subject to that temporal restriction and may be paid using cenvat credit accrued after the period to which the arrears relate.
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