Payment of amount under Rule 6 of the CENVAT Credit Rules, 2004 - reg.

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.... Commissioners of Central Excise, All Commissioners of Customs & Central Excise, All Commissioners of Central Excise, Sub.: Payment of amount under Rule 6 of the CENVAT Credit Rules, 2004 - reg. Sir /Madam, The undersigned is directed to refer to circular No. 599/36/2001-CX dated November, 2001, wherein the issue of the applicability of the provision of section 11D of the Central Excise....

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....t manufacturers shall not collect amounts falsely representing them as Central Excise duty and retain them, thus, unjustly benefiting themselves. However, in case of payments made under erstwhile rule 57CC(1), section 11D of the Act is not applicable since the amount of 8% or 10% has already been paid to the revenue and no amount is retained by the assessee. The said order of the Tribunal has been....