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2018 (6) TMI 1211 - AT - Central ExciseMaintainability of appeal - Non-compliance with pre-deposit - Section 35F of the Central Excise Act, 1944 - utilization of CENVAT credit for payment of pre-deposit amount - Held that:- When the appeal was filed, the assessee along with appeal documents has annexed the letter written by them to the Commissioner of Central Excise dt 17/08/2015 wherein he has mentioned that they will be using the CENVAT account for payment of mandatory predeposit and accordingly they have informed the Deputy Registrar of Tribunal also vide their letter dt 18/09/2015. No objection was raised by the Department on his letter dt. 17/08/2015 and the appeal was validly and legally filed. As far as the question of entitlement of the appellant to the CENVAT credit on the inputs is concerned, the same will be examined while deciding the case on merits. But at this stage, for the purpose of Section 35F, they can use the CENVAT credit lying in their CENVAT account and we do not find any infirmity in the said utilization at this stage. Appeal held to be maintainable.
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