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

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.... LTU), All Commissioners of Central Excise (including LTU). Sir/ Madam, Subject: Payment of arrears from Cenvat Credit earned at a later date Reference was received from the field formation seeking clarification on the issue as to whether the arrears of duty can be paid by utilizing the cenvat credit which has accrued subsequent to the period to which the arrears pertained. Such clarificatio....

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.... be paid by utilizing cenvat credit without linking the same to the period to which these demand pertain. 4. A harmonious reading of rule 8 of Central Excise Rules' 2002 and first proviso to rule 3 (4) of the Cenvat Credit Rules, 2004 indicates that the restriction with regard to the utilization of cenvat credit is relating to the normal payment of duty in terms of rule 8 of the Central Excise Ru....