https://www.taxtmi.com/caselaws?id=247416 Amounts shown in invoices for exempted clearances and debited in the CENVAT account under Rule 6(3)(b) were not liable to deposit under Section 11D of the Central Excise Act, 1944. The decisive consideration was that the sum was not an additional amount retained by the manufacturer but was adjusted in relation to exempted clearances under Notification No. 3/2004-CE. Section 11D applies only where an amount collected as duty is retained by the manufacturer instead of being remitted to the Government. On that basis, Section 11D was not attracted. en-us Tue, 29 Apr 2014 00:00:00 +0530 Wed, 19 Nov 2014 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247416 Amounts shown in invoices for exempted clearances and debited in the CENVAT account under Rule 6(3)(b) were not liable to deposit under Section 11D of the Central Excise Act, 1944. The decisive consideration was that the sum was not an additional amount retained by the manufacturer but was adjusted in relation to exempted clearances under Notification No. 3/2004-CE. Section 11D applies only where an amount collected as duty is retained by the manufacturer instead of being remitted to the Government. On that basis, Section 11D was not attracted. Case-Laws Central Excise Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247416