https://www.taxtmi.com/caselaws?id=124646 Rule 8(4)(ii) could not be applied to duty payments made before its 1-7-2001 commencement, so the departmental objection to earlier consignment-wise payments failed. Duty paid through the Cenvat Credit Account was also treated as legally effective payment, equivalent to cash payment, and could not be questioned on that basis. The CESTAT therefore rejected the departmental challenge and left the lower appellate authority's order undisturbed. en-us Wed, 06 Aug 2008 00:00:00 +0530 Wed, 03 Oct 2012 17:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124646 Rule 8(4)(ii) could not be applied to duty payments made before its 1-7-2001 commencement, so the departmental objection to earlier consignment-wise payments failed. Duty paid through the Cenvat Credit Account was also treated as legally effective payment, equivalent to cash payment, and could not be questioned on that basis. The CESTAT therefore rejected the departmental challenge and left the lower appellate authority's order undisturbed. Case-Laws Central Excise Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124646