https://www.taxtmi.com/caselaws?id=333625 Where defaulted duty and interest were paid within the restricted period, utilisation of cenvat credit after that period could not be denied under Rule 8(3A), so the demand based on alleged wrongful use of credit was set aside. Wrongful entry of excess PLA credit without actual payment through TR-6 challan remained a contravention attracting penalty, but the amount was reduced because the duty and interest had been reversed before the show cause notice. Penalties on the responsible officials were retained at a nominal level. en-us Wed, 20 Jul 2016 00:00:00 +0530 Wed, 19 Oct 2016 09:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333625 Where defaulted duty and interest were paid within the restricted period, utilisation of cenvat credit after that period could not be denied under Rule 8(3A), so the demand based on alleged wrongful use of credit was set aside. Wrongful entry of excess PLA credit without actual payment through TR-6 challan remained a contravention attracting penalty, but the amount was reduced because the duty and interest had been reversed before the show cause notice. Penalties on the responsible officials were retained at a nominal level. Case-Laws Central Excise Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333625