https://www.taxtmi.com/caselaws?id=86289 Credit under Rule 57-S for capital goods could be used only for the limited purposes permitted by the rule, namely payment of duty on final products, waste, or the capital goods themselves. A pre-deposit of duty and penalty did not fall within those authorised uses, so it could not be discharged by debit entry in RG 23C Part II. The permissible modes for such deposit were TR 6 Challan, PLA, or RG 23A Part II. The objection to using RG 23C Part II credit for pre-deposit was therefore rejected. en-us Wed, 20 Nov 1996 00:00:00 +0530 Wed, 17 Aug 2011 10:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86289 Credit under Rule 57-S for capital goods could be used only for the limited purposes permitted by the rule, namely payment of duty on final products, waste, or the capital goods themselves. A pre-deposit of duty and penalty did not fall within those authorised uses, so it could not be discharged by debit entry in RG 23C Part II. The permissible modes for such deposit were TR 6 Challan, PLA, or RG 23A Part II. The objection to using RG 23C Part II credit for pre-deposit was therefore rejected. Case-Laws Central Excise Wed, 20 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86289