https://www.taxtmi.com/caselaws?id=245592 Delayed payment of duty disentitled the assessee from using corresponding Cenvat credit for the relevant period, so the duty had to be discharged in cash until the liability was regularised. The Tribunal sustained the Revenue's demand on the substantive duty liability, upheld the penalty, and indicated that interest would follow. It also granted limited consequential relief by directing restoration of any Cenvat credit, if reversed or paid, once the deposit particulars were verified. en-us Mon, 21 Jan 2013 00:00:00 +0530 Thu, 03 Apr 2014 06:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245592 Delayed payment of duty disentitled the assessee from using corresponding Cenvat credit for the relevant period, so the duty had to be discharged in cash until the liability was regularised. The Tribunal sustained the Revenue's demand on the substantive duty liability, upheld the penalty, and indicated that interest would follow. It also granted limited consequential relief by directing restoration of any Cenvat credit, if reversed or paid, once the deposit particulars were verified. Case-Laws Central Excise Mon, 21 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245592