TaxTMI 
TaxTMI 
2013 (11) TMI 1390
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....s and capital goods used in or in relation to manufacture of final products. The respondents are also engaged in the job of repair of the goods sent to them by their customers and in some cases, the cenvat credit availed inputs were being used in the repair, which was not a manufacturing activity. In respect of the cenvat credit availed inputs used for repair of the goods, they were required to pay an amount equal to the cenvat credit involved and the same in terms of the provisions of Rule 8 of the Central Excise Rules, 2002, read with Rule 3 (5) of the Cenvat Credit Rules, 2004 was required to be paid by 6th of the month along with monthly duty liability. Since in this case, this amount in respect of the cenvat credit availed inputs clear....
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....ting the grounds of appeal and pleaded that the respondent had paid the amount equivalent to cenvat credit taken on the inputs used for repair of the goods in terms of the provisions of Section 11 A (2B) under which, in addition to duty, interest is also required to be paid and that the payment of interest is not linked with the availability of sufficient cenvat credit balance with the assessee. He, therefore, pleaded that the impugned order passed by the Commissioner (Appeals) is not correct. 5. I have considered the submissions of the ld. Authorised Departmental Representative and have also gone through the records of the case and the submissions made in the cross objections filed by the respondent. 6. The respondent had used cenvat cre....