https://www.taxtmi.com/caselaws?id=54066 A 100% Export Oriented Unit's use of Cenvat credit for duty on Domestic Tariff Area clearances is examined against the Central Excise framework, and the text notes that Rule 17 required payment through account current rather than credit, so credit could not be used for that purpose despite the absence of an express bar in later rules. It also states that penalties on the assessee and its General Manager were considered unsustainable where prior intimation to the Department had been acknowledged and the conduct was not contumacious. Interest under Section 11AB was treated as consequential once the duty demand was confirmed. en-us Thu, 16 Jun 2005 00:00:00 +0530 Sat, 16 Oct 2010 16:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54066 A 100% Export Oriented Unit's use of Cenvat credit for duty on Domestic Tariff Area clearances is examined against the Central Excise framework, and the text notes that Rule 17 required payment through account current rather than credit, so credit could not be used for that purpose despite the absence of an express bar in later rules. It also states that penalties on the assessee and its General Manager were considered unsustainable where prior intimation to the Department had been acknowledged and the conduct was not contumacious. Interest under Section 11AB was treated as consequential once the duty demand was confirmed. Case-Laws Central Excise Thu, 16 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54066