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2016 (11) TMI 697 - CESTAT NEW DELHIDemand - utilization of CENVAT credit for payment of excise duty - non-discharge of duty within time period prescribed as per Rule 8 (1) of Central Excise Rules, 2002 - invocation of Rule 8(3A) - appropriation of duty already paid through through Personal Ledger Account (PLA) - Held that: - the appellants have not discharged the duty liability on monthly basis within stipulated time in terms of Rule 8(1). Hence Rule 8(3A) conditions apply for subsequent clearances. They were supposed to pay duty on each consignment and also without utilizing the cenvat credit - reliance placed on the decision of the case of Steel Tubes of India Ltd. vs. C.C.E., Indore [2016 (2) TMI 684 - CESTAT NEW DELHI] where it was held that the duty liability when fully discharged, payment of the amount again by cash only which will result in to re-credit of already debited credit is not necessary - reliance also placed on the decision of the case of Jayaswal Neco Ltd. [2015 (8) TMI 404 - SUPREME COURT] where it was held that the duty payment through cenvat credit during default period is acceptable mode of discharging duty - demand not justified - appeal allowed.
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