2018 (8) TMI 396

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....r the Respondent (s) ORDER Per Shri P. K. Choudhary: Briefly stated the facts of the case are that the appellant is engaged in the manufacture of various rolled products of aluminium such as corrugated or plain sheet of various thickness classifiable under Chapter 76 of the First Schedule to the Central Excise Tariff Act, 1985. The finished goods manufactured by the appellant are cleared ....

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....r (Appeals) rejected the appeal of the appellant as the appellants had paid the mandatory pre-deposit through their CENVAT Credit balance and not in cash. Hence, the present appeal. 2. The ld. Counsel for the appellant stated that Section 35F of the Central Excise Act, 1944 nowhere provides that the pre-deposit needs to be made from the PLA alone. Therefore, the deposit made by the appellant be....

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....from Cenvat Credit Account maintained by the appellant. Relevant Section is reproduced below:- "SECTION 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.- The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal- (i) Under sub-section (1) of Section 35, unless the appellant has deposited seven and a half per cen....

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....Credit taken. In such a case there may not be only need to make predeposit in cash. Similarly, in the case of demand of duty, if CENVAT Credit is permissible for payment of tax, the same can always be debited from Cenvat Account of an assessee. As per procedure followed by CESTAT Registry at Kolkata, payments made from Cenvat Credit Account are considered as due payments for considering as deposit....