2005 (5) TMI 517

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.... Shri U.H. Jadhav, JDR, for the Respondent. [Order]. - The total duty confirmed against the appellants is to the tune of Rs. 1,14,366/- (Rupees one lakh fourteen thousand three hundred and sixty six only) with an equivalent amount of personal penalty. Ld. Consultant Shri S.R. Patankar, submits that the appellant's factory was visited by the Central Excise Officers on 11-9-2002 and on various....

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....the goods. The said order was confirmed by the Commissioner (Appeals). However, the appellate authority agreed to the appellant's contention that if the duty is subsequently paid by them through PLA, they would be entitled to re-credit the amount of Rs. 1,59,625/- (One lakh fifty nine thousand six hundred twenty five only) earlier debited by them from their Cenvat account. 3.It is also on recor....

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....to utilize the credit earned subsequent to the date of clearance. 5.For better appreciation, I re-produce below the Rule 3(3) :- "The Cenvat Credit may be utilized for payment of any duty of excise on any final products or for payment of duty on inputs or capital goods themselves if such inputs are removed as such or after being partially processed, or such capital goods are removed as such ....

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....nd force in the above contention of the Ld. DR. Had the duty been paid by the assessee at the time of actual clearance of the goods, there was no credit available to them for utilization. As such, subsequently earned credit cannot be utilized for clearances effected prior to such earning. In this view of the matter I direct the appellant to deposit the balance amount of duty from their PLA within ....