Payment of arrears from Cenvat Credit earned at a later date.

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....28^th March, 2012   To, All Director Generals, All Chief Commissioners of Central Excise (including LTU), All Commissioners of Central Excise (including LTU).   Sir/ Madam,      Subject: Payment of arrears from Cenvat Credit earned at a later date                 Referen....

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.... Section 11A or duty paid after due date in terms of rule 8 of the Central Excise Rules, 2002. 3.    The matter has been examined in the Board. Practice ascertained from field formations points out that in majority of cases the payment of demands confirmed under Section 11A are being permitted to be paid by utilizing cenvat credit without linking the same to the period to which t....

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....p; Further duty payable under rule 8 is on a different footing from duty payable under Section 11A.  Duty under Rule 8 is paid after self determination by the assessee unlike Duty payable under Section 11A where generally the duty is determined by the Central Excise officer and the payment is mandated after such determination.  There is no time limit prescribed under Section 11A i.e., mo....