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2018 (12) TMI 658 - AT - Central ExciseVires of sub-rule 3(A) of Rule 8 of the Central Excise Rules, 2002 - default in payment of monthly duty liability - Revenue has accepted the duty discharged through PLA but objected to reversal of CENVAT credit account in discharging duty liability during the default period. Held that:- Issue has been decided in the case of M/S. GEI INDUSTRIAL SYSTEM LTD. VERSUS CCE, BHOPAL [2016 (11) TMI 227 - CESTAT NEW DELHI], where it was held that To hold that the clearances subsequent to March, 2006 as non-duty paid clearance only on the ground that the cenvat credit has been used for payment of such liability, is not legally sustainable. Appeal allowed - decided in favor of appellant.
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