https://www.taxtmi.com/caselaws?id=466591 Whether the mandatory pre-deposit under Section 35F can be satisfied by debiting the Cenvat Credit Account was decided on the basis that Section 35F does not prescribe cash payment exclusively and that Rule 3(4) of the Cenvat Credit Rules permits utilization of CENVAT credit for duty payment. The Tribunal applied prior authority and procedural practice treating Cenvat debits as valid pre-deposits; consequently the appellant's Cenvat debit was accepted as meeting the seven and a half percent requirement and the matter was remanded to the Commissioner (Appeals) for merits decision after giving opportunity of hearing. en-us Thu, 23 Jan 2025 00:00:00 +0530 Fri, 13 Feb 2026 19:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466591 Whether the mandatory pre-deposit under Section 35F can be satisfied by debiting the Cenvat Credit Account was decided on the basis that Section 35F does not prescribe cash payment exclusively and that Rule 3(4) of the Cenvat Credit Rules permits utilization of CENVAT credit for duty payment. The Tribunal applied prior authority and procedural practice treating Cenvat debits as valid pre-deposits; consequently the appellant's Cenvat debit was accepted as meeting the seven and a half percent requirement and the matter was remanded to the Commissioner (Appeals) for merits decision after giving opportunity of hearing. Case-Laws Central Excise Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466591