https://www.taxtmi.com/caselaws?id=271979 The Tribunal allowed the appeal, determining that the appellant could discharge the defaulted duty liability using cenvat credit. It was held that the duty, which was defaulted, had been correctly paid by the appellant using cenvat credit, as permissible. The Tribunal emphasized that the credit accrued during a later period could be used to pay duty from an earlier period, citing a Board Circular and a judgment by the Hon'ble High Court of Madras. Consequently, the Tribunal found no justification for the Revenue to demand cash payment when the appellant had available cenvat credit in their accounts, deeming the impugned order unsustainable. en-us Thu, 14 Jan 2016 00:00:00 +0530 Fri, 11 Nov 2016 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271979 The Tribunal allowed the appeal, determining that the appellant could discharge the defaulted duty liability using cenvat credit. It was held that the duty, which was defaulted, had been correctly paid by the appellant using cenvat credit, as permissible. The Tribunal emphasized that the credit accrued during a later period could be used to pay duty from an earlier period, citing a Board Circular and a judgment by the Hon'ble High Court of Madras. Consequently, the Tribunal found no justification for the Revenue to demand cash payment when the appellant had available cenvat credit in their accounts, deeming the impugned order unsustainable. Case-Laws Central Excise Thu, 14 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271979