The honourable Bangalore bench of the CESTAT , in the case of M/s Traco Cable Company Ltd. Vs. The Commissioner of Central Excise & Customs {EXCISE APPEAL NO. 37 OF 2010} has held that the excise duty can be paid in cash in respect of supplementary invoice. The some relevant observations of the tribunal are :

“On the second question of whether Cenvat credit can be utilized for payment of duty in view of the proviso to Rule 3 (4) of the Cenvat Credit Rules, 2004, we find that the High Court of Gujarat in Advance Surfactants India Ltd. has held that this proviso is ultravires. No judgement of any other High Court or Supreme Court has been produced before us to show that a contrary view has been taken in respect of this proviso. Therefore, we find that the appellant was correct in utilizing the Cenvat credit for payment of the excise duty.”

The judgement can be accessed at :

Disclaimer : The above information is only for educational purposes and not solicitation for professional work . It does not form professional advice. Kindly read law, circular, judgement etc. before acting upon it. The author does not accept any liabilities for any loss or damage of any kind arising out of above information or for any actions taken in reliance thereon.