2008 (3) TMI 584
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....levant facts of the case, in brief, are that the appellants are engaged in the manufacture of SGCI Insets, Runner & Riser and Steel Castings classifiable under sub-hading No. 7203.00, 7204.90 and 7325.90 respectively of the Schedule to the Central Excise Tariff Act, 1985. It has been alleged that during the period from April, 2003 to June, 2003, the appellant had defaulted in making payment of dut....
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....tled to utilize Cenvat credit for payment of central excise duty for the clearance of the final products in respect of forfeiture of facility, due to default of payment of duty. He also relied upon the decision of the Tribunal in the case of SCT Ltd. v. CCE, Meerut reported in 2006 (202) E.L.T. 814 (Tribunal-Delhi). 3. Ld. DR submits that the present case is squarely covered by the decision ....
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....nvat credit for the clearance of the good during the disputed period. The Tribunal in the case of Plasweave Pvt. Limited v. CCE, Tirunelveli (supra) held as under :- "5. Having carefully considered the submissions made by both sides and the case records, I find that the assessee had removed the goods without payment of duty to the extent of Rs. 3,20,538/- in the case of RPL and Rs. 2,32,424/....
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.... the Hon'ble Bombay High Court and the Tribunal, which are related to forfeiture of facility of monthly/fortnightly payment of duty. The present case is not the payment of duty during the forfeiture period and the case laws are not applicable herein. I find that the appellant paid the duties from Cenvat Account for the payment of clearance of goods during the relevant period when they had no suffi....