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<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> </head> <body> <div style="font-family:Verdana, Geneva, sans-serif; font-size:12px; text-align:justify"> <table width="800" border="0" style="border:1px solid #ccc;padding:5px;" align="center" cellpadding="6" cellspacing="0"> <tr> <td align="left" valign="top"> <br /> Supreme Court <br /><br /> Rule 173G payment from CENVAT Account<br /><br /> MANU/SC/0839/2015 - (06 Aug 2015)<br /><br /> </td> </tr> <tr> <td align="left" valign="top">Jayaswal Neco Ltd. v. Commissioner of Central Excise, Raipur</td> </tr> <tr> <td align="left" valign="top" style="background-color:#FDEDCE"><strong>The Supreme Court held in favour of an Assessee claiming payment from its CENVAT Account could be counted towards demand under Rule 173G of the Central Excise Rules, 1944. The Court, affirming the position taken in a previous High Court judgment, added that since then the Central Excise Rules, 2002 themselves had been amended discontinuing this provision for payment. The Assessee's dispute had originated prior to the amendment.</strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Relevant : Commissioner of Central Excise, Pune v. Dai Ichi Karkaria Limited <manuid>MANU/SC/0467/1999</manuid> Eicher Motors Ltd. v. Union of India <manuid>MANU/SC/0051/1999</manuid></strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Tags : excise, cenvat, duty, payment</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <!--<td><strong>Source : <a target="_new" href="http://www.manupatrafast.com/">newsroom.manupatra.com</a></strong></td>--> <td align="left" valign="top"><strong>Source : newsroom.manupatra.com</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <td align="left" valign="top">Regards</td> </tr> <tr> <td align="left" valign="top">Team Manupatra</td> </tr> <tr> <td align="left" valign="top"> </td> </tr> </table> </div> </body> </html>