https://www.taxtmi.com/circulars?id=11561 The proviso to rule 3(4) limits use of cenvat credit to the balance on the last day of the relevant month or quarter for routine duty payments under rule 8, including late payments; however, arrears determined under Section 11A are not subject to that temporal restriction and may be paid using cenvat credit accrued after the period to which the arrears relate. en-us Wed, 28 Mar 2012 00:00:00 +0530 Wed, 28 Mar 2012 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11561 The proviso to rule 3(4) limits use of cenvat credit to the balance on the last day of the relevant month or quarter for routine duty payments under rule 8, including late payments; however, arrears determined under Section 11A are not subject to that temporal restriction and may be paid using cenvat credit accrued after the period to which the arrears relate. Circulars Central Excise Wed, 28 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11561