https://www.taxtmi.com/caselaws?id=49051 Forfeiture of the fortnightly duty payment facility under the pre-amendment Central Excise Rules did not by itself extinguish the assessee's entitlement to use Cenvat credit for payment of duty. The later insertion of an express non-obstante clause showed that any restriction on using credit was introduced only prospectively. For the period before that amendment, duty could be discharged either through the PLA or by utilising Cenvat credit, and interest and penalty did not follow merely because payment was not made exclusively through the PLA. en-us Tue, 17 Jul 2007 00:00:00 +0530 Fri, 27 Oct 2017 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49051 Forfeiture of the fortnightly duty payment facility under the pre-amendment Central Excise Rules did not by itself extinguish the assessee's entitlement to use Cenvat credit for payment of duty. The later insertion of an express non-obstante clause showed that any restriction on using credit was introduced only prospectively. For the period before that amendment, duty could be discharged either through the PLA or by utilising Cenvat credit, and interest and penalty did not follow merely because payment was not made exclusively through the PLA. Case-Laws Central Excise Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49051