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2015 (10) TMI 1662 - CESTAT AHMEDABADDenial of CENVAT Credit - contravention of Rule 8 (3A) of the Central Excise Rules, 2002 - Held that:- Gujarat High Court in the case of Indsur Global Ltd. V/s. [2014 (12) TMI 585 - GUJARAT HIGH COURT] held that Rule 8 (3A) of the Central Excise Rules, 2002 for payment of duty without utilizing Cenvat Credit is unconstitutional - revenue submits that the respondent had not paid duty on consignment wise during the defaulted period under Rule 8 (3A) of the said Rules and they are liable to paid interest. Revenue is at liberty to raise demand of interest, if any, on failure to pay duty on consignment wise under the said rules. - Appeal disposed of.
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