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2013 (7) TMI 562 - CESTAT NEW DELHIArea Based exemption - Notification No. 56/2002 CE dated 14.11.02 - The Notification requires the manufacturing unit situated in that area to first pay the Central Excise duty on the goods cleared from the factory from their Cenvat credit account. On exhausting of Cenvat credit account, duty is required to be paid from the PLA and said duty paid from PLA is refunded to the manufacture – Appellant was having Cenvat credit balance of Rs.10,10,421/- - the same was erroneously shown as Rs.11,58,395/- - While discharging duty liability, the appellant showed the duty payment from the Cenvat credit account by treating as if the total balance was Rs.11,58,395/- and paid the balance amount from their PLA. – Held that:- When the entries were corrected in the Cenvat credit account and the differential amount was paid through PLA, the same would be refundable to the assessee – Decided in favor of Assessee.
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