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2017 (3) TMI 125 - AT - Central ExcisePre-deposit - whether the mandatory deposit of 7.5% as per Section 35F (i) of the CEA is required to be made in cash or the same can be paid by utilizing CENVAT credit account maintained by the appellant? - Held that: - 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 - appeal remanded to decide the case on merits - appeal allowed by of remand.
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