https://www.taxtmi.com/caselaws?id=124582 For the period before Rule 8(3A) of the Central Excise Rules, 2002 came into force, withdrawal of the fortnightly duty payment facility did not prohibit discharge of central excise duty through Cenvat credit instead of PLA. The Tribunal applied the Larger Bench view and held that the later restriction could not be used to govern the earlier period in dispute. The appellate order was therefore unsustainable, and the assessee was entitled to the benefit of payment through Cenvat account for the relevant period. en-us Thu, 05 Jun 2008 00:00:00 +0530 Wed, 03 Oct 2012 10:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124582 For the period before Rule 8(3A) of the Central Excise Rules, 2002 came into force, withdrawal of the fortnightly duty payment facility did not prohibit discharge of central excise duty through Cenvat credit instead of PLA. The Tribunal applied the Larger Bench view and held that the later restriction could not be used to govern the earlier period in dispute. The appellate order was therefore unsustainable, and the assessee was entitled to the benefit of payment through Cenvat account for the relevant period. Case-Laws Central Excise Thu, 05 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124582