https://www.taxtmi.com/caselaws?id=209737 The appellate court confirmed the demand of duty by rejecting the Cenvat credit availed by the appellants due to suppliers paying excess duty. The court interpreted Rule 3 of Cenvat Credit Rules, 2004, stating that recipients can only avail credit for duty paid by suppliers as per the rates specified in the Excise Tariff Act. The appellants were directed to deposit the duty amount within four weeks to proceed with the appeal, with the pre-deposit of penalty waived. The court emphasized adherence to the Cenvat Credit Rules and outlined procedural requirements for appellants seeking a stay. en-us Thu, 03 Nov 2011 00:00:00 +0530 Wed, 08 Feb 2012 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209737 The appellate court confirmed the demand of duty by rejecting the Cenvat credit availed by the appellants due to suppliers paying excess duty. The court interpreted Rule 3 of Cenvat Credit Rules, 2004, stating that recipients can only avail credit for duty paid by suppliers as per the rates specified in the Excise Tariff Act. The appellants were directed to deposit the duty amount within four weeks to proceed with the appeal, with the pre-deposit of penalty waived. The court emphasized adherence to the Cenvat Credit Rules and outlined procedural requirements for appellants seeking a stay. Case-Laws Central Excise Thu, 03 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209737