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TMI Blog2016 (12) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... be paid from CENVAT Credit Account maintained by the appellants? - Held that: - it is not specifically mentioned in section 35F, that amount has to be deposited only by way of cash payment. Rule 3(4) of CENVAT Credit Rules, 2004 says that In a case of dispute about admissibility of CENVAT Credit, ultimate action against an assessee, if found to be inadmissible to CENVAT Credit, will be to reverse CENVAT Credit taken. In such a case there may not be any need to make pre deposit in cash. Similarly, in the case of demand of duty, if CENVAT Credit is permissible for payment of tax, the same can always be debited from CENVAT Account of an assesse. As per procedure followed by CESTAT Registry at Kolkata, payments made from CENVAT Credit A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , passed by the Commissioner of Central Excise (Appeal-I), Kolkata, Commr. of C.Ex. Customs, Silliguri. 2. Under the above Orders-in-Appeal dated 15/2/2016, inter alia, first Appellate Authority has disposed of all the appeals filed by the appellants on the grounds that mandatory deposit of duty required to be made under Section 35F (i) of the Central Excise Act, 1944 has been paid from the CENVAT Account maintained by the appellants. 3. Shri B.N. Chattopadhyay, Consultant appeared for the appellants alongwith others. It is their case that there is no bar in amended Section 35F of the Central Excise Act, 1944, as applicable to Service Tax matters also, that the deposit has to be made in cash only and not from CENVAT Credit Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CENVAT Credit Rules, 2004 indicating the situation where CENVAT Credit can be utilised. In a case of dispute about admissibility of CENVAT Credit, ultimate action against an assesse, if found to be inadmissible to CENVAT Credit, will be to reverse CENVAT Credit taken. In such a case there may not be any need to make pre deposit in cash. Similarly, in the case of demand of duty, if CENVAT Credit is permissible for payment of tax, the same can always be debited from CENVAT Account of an assesse. As per procedure followed by CESTAT Registry at Kolkata, payments made from CENVAT Credit Account are considered as due payments for considering as deposit under Section 35F (ii) and (iii) of Central Excise Act, 1944. First appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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