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2008 (3) TMI 584 - AT - Central ExcisePayment of duty from Cenvat a/c without having sufficient balance - Held that: - The appellant paid the duty subsequently from their Cenvat Account. Admittedly, the appellants had no sufficient balance in the Cenvat Account during the disputed period when the goods cleared without payment of duty. Therefore, they are not entitled to avail the Cenvat credit for the clearance of the good during the disputed period - the Appellant is directed to pay the duty amount from the PLA and, thereafter, the Appellant would be eligible for Cenvat credit to the corresponding amount in their Cenvat accounts - appeal dismissed.
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