https://www.taxtmi.com/forum/issue?id=111521 CENVAT credit is permitted for specified payments such as excise on final products, inputs removed, capital goods removed, certain rule liabilities and output service tax, but the rule framework does not authorise use of CENVAT credit for making the mandatory pre-deposit for appeals. A tribunal circular suggesting CENVAT account payment may suffice is contradicted by some higher court decisions, and the prevailing administrative practice requires pre-deposit in cash, with refund handled administratively. en-us Fri, 17 Feb 2017 12:22:11 +0530 Thu, 23 Jan 2025 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111521 CENVAT credit is permitted for specified payments such as excise on final products, inputs removed, capital goods removed, certain rule liabilities and output service tax, but the rule framework does not authorise use of CENVAT credit for making the mandatory pre-deposit for appeals. A tribunal circular suggesting CENVAT account payment may suffice is contradicted by some higher court decisions, and the prevailing administrative practice requires pre-deposit in cash, with refund handled administratively. Discussion-Forum Central Excise Fri, 17 Feb 2017 12:22:11 +0530 https://www.taxtmi.com/forum/issue?id=111521