TaxTMI 
TaxTMI 
TaxTMI 
2005 (5) TMI 517
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....ndent. [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 checks and verifications, certain discr....
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.... 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 record that the appellants has deposited an amoun....
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.... 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 : Provided that while paying duty, the CENVAT cre....
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....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 a period of eight weeks from today. Subject to said depo....