https://www.taxtmi.com/caselaws?id=210892 Cenvat credit could not be used to discharge August 2003 duty by relying on credit attributable only to September 2003, because Rule 3(3) permitted utilisation only of credit available in the relevant period; the August demand was therefore upheld. The Tribunal also accepted that, once that earlier adjustment was disallowed, the credit of Rs. 81,810 remained available for set-off against the September 2003 liability, and the assessee's failure to prove receipt of goods on 30.09.2003 did not prevent that adjustment. The September demand was accordingly set aside, leaving only partial relief. en-us Mon, 18 Jul 2011 00:00:00 +0530 Fri, 24 Feb 2012 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210892 Cenvat credit could not be used to discharge August 2003 duty by relying on credit attributable only to September 2003, because Rule 3(3) permitted utilisation only of credit available in the relevant period; the August demand was therefore upheld. The Tribunal also accepted that, once that earlier adjustment was disallowed, the credit of Rs. 81,810 remained available for set-off against the September 2003 liability, and the assessee's failure to prove receipt of goods on 30.09.2003 did not prevent that adjustment. The September demand was accordingly set aside, leaving only partial relief. Case-Laws Central Excise Mon, 18 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210892