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2014 (3) TMI 92

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..... les, 2002 if an assessee, failed to pay the duty within the time stipulated i.e. on the 6th day of following month if it is paid electronically through internet banking or on the 5th day of following month in any other case, and a further period of 30 days under Sub-Rule (3A) is disentitled to make use of the Cenvat Credit - Following decision of Manjunatha Industries vs. CCE, Bangalore [2013 (4) .....

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..... goods and the appellant paid defaulted payment alongwith interest in cash. As the default has been mad good, therefore utilization of credit during the period in default in compliance to the provision of Rule 8 (3A) of the Central Excise Rules, 2002. 4. Revenue relies upon the decisions of Hon'ble Karnataka High Court in the case of Manjunatha Industries vs. CCE, Bangalore - reported in = .....

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