9911796707
TMI Blog2014 (10) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... filed this writ petition, challenging the order passed by the 2nd respondent dated 21.03.2014. By the said proceedings, the 2nd respondent has pointed out that the petitioner has not paid the duty and the applicable Education Cess and Secondary Higher Education Cess within the due date as stipulated under Rule 8(1) of Central Excise Rules, 2002 for the goods manufactured and cleared from your factory during the period from 01.04.2013 to 28.02.2014. By placing Rule 8(3A) of Central Excise Rules, 2002, it was stated that since the petitioner has not paid the duty even after the lapse of 30 days from the stipulated due date for payment of duty, the petitioner is not eligible to utilize the Cenvat Credit for payment of duty. 4. On perusal of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ol Airtex vs. Assistant Commissioner of Central Excise, Coimbatore, reported in 2013 (296) E.L.T. 449 (Mad.) has held that Cenvat credit cannot be used as a matter of right for payment of duty of excise, in case the assessee defaults in payment of duty before the cut off period under Rule 8(3A) of the Central Excise Rules, 2002 and the said Rules restrain the assessee from using Cenvat credit till the entire outstanding amount including interest is paid. Therefore, the plea raised by the petitioner was rejected. 7. Even thereafter, the petitioner did not effect payment and therefore, amounts were recovered from the suppliers of the petitioner, who are liable to pay to the petitioner. It is submitted by the learned Senior Counsel for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th. However, it is stated that the assessee has given the statement to the investigating officer on 07.03.2014, which is contrary to the contention now raised before this Court in this writ petition. Therefore, the respondent would justify the action that based on the assessee's demand alone, they have initiated action. As pointed out earlier, there is no discretion vested with the authority to allow the petitioner to avail Cenvat credit till they clear dues. Once they clear dues, admittedly, the benefit is accrued to the petitioner, if there is no other legal impediment for doing so. Therefore, the writ petition will have to be dismissed. 9. At this juncture, learned Senior Counsel for the petitioner submitted that already Rs. 77 lakh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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