https://www.taxtmi.com/caselaws?id=123780 The appellant, involved in manufacturing SGCI Insets, faced duty payment default allegations. The adjudicating authority confirmed duty demand, interest, and imposed a penalty. The appellant argued for Cenvat credit utilization citing case laws, but the judge found the appellant ineligible for Cenvat credit due to non-payment during the disputed period. The judge emphasized duty payment via PLA for Cenvat credit eligibility, reducing penalties. The appellant was instructed to pay duty from PLA to avail Cenvat credit, leading to appeal rejection based on legal interpretations. en-us Mon, 03 Mar 2008 00:00:00 +0530 Mon, 11 Sep 2017 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123780 The appellant, involved in manufacturing SGCI Insets, faced duty payment default allegations. The adjudicating authority confirmed duty demand, interest, and imposed a penalty. The appellant argued for Cenvat credit utilization citing case laws, but the judge found the appellant ineligible for Cenvat credit due to non-payment during the disputed period. The judge emphasized duty payment via PLA for Cenvat credit eligibility, reducing penalties. The appellant was instructed to pay duty from PLA to avail Cenvat credit, leading to appeal rejection based on legal interpretations. Case-Laws Central Excise Mon, 03 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123780