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    <title>2008 (8) TMI 735 - CESTAT,  NEW DELHI</title>
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    <description>Forfeiture of the instalment facility under Rule 8 of the Central Excise Rules required duty payment by debit from the account current under the pre-1-4-2005 version of Rule 8(4). The later insertion excluding the operation of Rule 3(4) of the Cenvat Credit Rules, 2004 was treated as a prospective amendment, not applicable to the relevant period. Accordingly, payment of central excise duty from the Cenvat credit account during that period was not treated as unlawful, and no further duty liability was payable on that ground.</description>
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