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TMI Blog2017 (6) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... n cash till the period 24-6-2008 does not hold good. In this fact, the demand of the duty in cash against utilization of the Cenvat credit for the period from 1st May, to 24 June, 2008 doe not sustain - appeal allowed - decided in favor of appellant. - E/277/11 - A/87520/17/SMB - Dated:- 26-5-2017 - Mr. Ramesh Nair, Member (Judicial) Shri M.P. Baxi, Advocate for the Appellants Shri V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding order-in-original therefore appellant are before me. 2. Shri. M.P. Baxi, Ld. Counsel appearing on behalf of the appellant submits that for the month of march the total dues of the duty liability was ₹ 7,84,847/- and not ₹ 8,28,116/- for the reason that against the clearances of March, 2008 the customers to whom the goods were cleared were given some additional discount was giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough if it is accepted that the Cenvat credit was utilized during the default period the same is not objectionable as utilization of Cenvat credit for the payment of duty has been held permissible by the Hon'ble Gujarat High Court in case of Indsur Global Ltd. Versus Union of India [2014 (310) E.L.T. 833 (Guj.)]. He submits that following this High court decision, other high court and tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;ble Supreme Court reported as Union of India v. Indsur Global Ltd. - 2016 (335) E.L.T. A109 (S.C) therefore same cannot be followed in the present case. As regard the fact of the case the only dispute between department and assessee is that whether duty liability for the month of March is ₹ 7,84,847/- or ₹ 8,28,116/- The difference is only due to discount given by the appellant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt the appellant have admittedly paid the same alongwith interest by 9th May, 2008. The appellant for the default period i.e 1 st may to 9 th May, 2008. have not utilized any cenvat credit therefore proposal of the department for payment of duty in cash till the period 24-6-2008 does not hold good. In this fact, I am of the view that the demand of the duty in cash against utilization of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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