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2019 (10) TMI 687 - HC - Central ExciseMaintainability of appeal - non-deposit of mandatory pre-deposit as envisaged under Section 35F of Central Excise Act, 1944 - HELD THAT:- Rule 3(1) of the 2004 Rules provides that a manufacturer or producer of final products or a provider of output service shall be allowed to take credit, which is called CENVAT Credit, in respect of the items indicated therein. Rule 3(4) provides that CENVAT credit may be utilised for payment in connection with the items indicated therein from (a) to (e). Rule 3(4) does not appear to be exhaustive and it does not impose any prohibition prohibiting an assessee from availing such credit for the purpose of pre-deposit. Appeal not maintainable and is dismissed.
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