Goods Detained for Non-Payment of Duty u/r 8(3A); Cenvat Credit Not Allowed for Settlement.

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....Goods detained because of non-payment of duty - Rule 8(3A) is very specific when it provided that the entire duty should be paid without utilising the Cenvat credit - There is no question of utilising the explanation for the purpose of using the Cenvat credit for paying the outstanding duty amount - HC....