2023 (10) TMI 222

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....Chauhan, Advocate appeared. For the Respondent : Shri A.K. Samonta, Superintendent (Authorized Representative). ORDER RAMESH NAIR In this appeal, the issue involved is that whether the appellant is liable to pay the duty during the default period i.e. from 01.01.2012 to 31.03.2012 from cash without utilizing the cenvat credit in terms of Rule 8(3A) of Central Excise Rules, 2002. 2. ....

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.... P. Ltd. 2019 (368) ELT 20 (Bom.) He submits that in view of above settled position, the appellant was authorized to utilize the cenvat credit even though during the default period of monthly payment of duty. 3. Shri A. K. Samota, learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. On careful consideration....