https://www.taxtmi.com/caselaws?id=209939 Rule 8(3A) of the Central Excise Rules, 2002 does not bar utilisation of Cenvat credit for payment of amounts due under Rule 6(3)(b) of the Cenvat Credit Rules, 2004, because that amount is linked to exempted clearances and is designed to neutralise common input credit, not to discharge excise duty on final products. The provision also contemplates payment through debit of the Cenvat credit account, so the Rule 8 default restriction does not apply. The same reasoning applies to debit of credit on inputs removed as such. On that basis, denial of the debit was revenue neutral and consequential relief followed. en-us Thu, 05 May 2011 00:00:00 +0530 Mon, 08 Jul 2013 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209939 Rule 8(3A) of the Central Excise Rules, 2002 does not bar utilisation of Cenvat credit for payment of amounts due under Rule 6(3)(b) of the Cenvat Credit Rules, 2004, because that amount is linked to exempted clearances and is designed to neutralise common input credit, not to discharge excise duty on final products. The provision also contemplates payment through debit of the Cenvat credit account, so the Rule 8 default restriction does not apply. The same reasoning applies to debit of credit on inputs removed as such. On that basis, denial of the debit was revenue neutral and consequential relief followed. Case-Laws Central Excise Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209939