https://www.taxtmi.com/caselaws?id=201641 Rule 173G(1)(e) of the Central Excise Rules, 1944 was construed to bar a defaulting manufacturer from using Cenvat credit for duty payment during the period when the instalment payment facility stood forfeited. The restriction applied only to that limited period and did not affect the underlying entitlement to Cenvat credit under the scheme. The Court found no conflict between Rule 173G and the Cenvat credit provisions, upheld the Tribunal's interpretation, and held that no substantial question of law arose from the order. en-us Mon, 09 May 2005 00:00:00 +0530 Sun, 23 Jan 2011 22:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201641 Rule 173G(1)(e) of the Central Excise Rules, 1944 was construed to bar a defaulting manufacturer from using Cenvat credit for duty payment during the period when the instalment payment facility stood forfeited. The restriction applied only to that limited period and did not affect the underlying entitlement to Cenvat credit under the scheme. The Court found no conflict between Rule 173G and the Cenvat credit provisions, upheld the Tribunal's interpretation, and held that no substantial question of law arose from the order. Case-Laws Central Excise Mon, 09 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201641