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    <title>2017 (5) TMI 232 - CESTAT ALLAHABAD</title>
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    <description>The appeals filed by M/s Baba Vishwakarma Engineering Co. (P) Ltd. &amp;amp; Shri Anupam Kamboj were allowed as the Tribunal found that the issue regarding contravention of Rule 8 (3A) of the Central Excise Rules, 2002 was already settled in a previous case. The Tribunal held that payment through Cenvat credit was a valid mode of payment, not limited to payment through Account Current, as established in a prior ruling. Consequently, the demand under Rule 8 (3A) for the relevant period was set aside, and the impugned order was overturned.</description>
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      <description>The appeals filed by M/s Baba Vishwakarma Engineering Co. (P) Ltd. &amp;amp; Shri Anupam Kamboj were allowed as the Tribunal found that the issue regarding contravention of Rule 8 (3A) of the Central Excise Rules, 2002 was already settled in a previous case. The Tribunal held that payment through Cenvat credit was a valid mode of payment, not limited to payment through Account Current, as established in a prior ruling. Consequently, the demand under Rule 8 (3A) for the relevant period was set aside, and the impugned order was overturned.</description>
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