2018 (6) TMI 1211

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....Appellant Shri Madhupsharan, Asst. Commissioner(AR) For the Respondent Per: S.S GARG The Revenue has filed a miscellaneous application in respect of appeal No.E/21974/2015. The Department has stated that an appeal has been preferred by M/s. Fourth Dimension against the Order-in-Original dt. 16/06/2015 passed by the Commissioner, Bangalore-III commissionerate confirming the duty and penalty u....

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....nue has further stated that the assessee was informed that they are not eligible to avail CENVAT credit as the same is beyond the stipulated period of one year under Rule 4(1) of CENVAT Credit Rules, 2004. The Revenue has prayed that the appellant has not made predeposit as mandated under Section 35F and on this ground, this appeal should e dismissed for non-compliance of Section 35F of the Centra....

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....n the copy of the CENVAT credit statement along with photocopies of invoices to the Commissioner and further they have also informed the Registry of the Tribunal that they will be paying the balance amount of Rs. 77,32,838/- through CENVAT credit and they have intimated the Department also which has not raised any objection, On these assertions, the appeal was admitted for final hearing. He furthe....

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....ee is entitled to use the CENVAT credit for the purpose of payment of mandatory predeposit, he relied upon the following decisions:- i. Formica India Division Vs. Collector of Central Excise 91995(77) ELT 511 (SC)] ii. Indian Oxygen Ltd. CCE Bhubaneshwar [1995(80) ELT 573 (Tri.)] iii. Eicher Motors Ltd. Vs UOI [1999(106) ELT 3 (SC)] iv. Jayaswal Neco Ltd. Vs. CCE, Raipur [2015(322) ELT 587....