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2017 (9) TMI 1554 - AT - Central ExcisePre-deposit - amount paid from un-utilized CENVAT credit account maintained by the appellant - whether the mandatory deposit of 7.5% as per Section 35F (i) of the Central Excise Act is required to be made in cash or the same can be paid by utilizing CENVAT credit account maintained by the appellant? - Held that: - in section 35 it is not specifically mentioned that amount has to be deposited only by way of cash payment - the view taken by the lower appellate authority that the deposit u/s 35F (i) cannot be made from CENVAT credit account, is not correct interpretation of law as long as the CENVAT credit is permitted for utilization under Rule 3 (4) of the CCR, 2004 - matter remitted to the ld.Commissioner (Appeals) for re-considering the case on merit - appeal allowed by way of remand.
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