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2015 (10) TMI 1831 - CESTAT AHMEDABADDenial of CENVAT Credit - Held that:- The appellants are discharging duty on monthly basis under Rule 8 of Central Excise Rules, 2002. There was a delay in discharging of duty on monthly basis. The appellant paid duty partly from CENVAT account during the defaulted period. By the impugned order, the Adjudicating Authority disallowed the utilization of the amount from CENVAT account during the period from 05.07.2010 to 29.09.2010 in terms of provisions of Rule 8(3A) of Central Excise Rules, 2002 and confirmed the demand of duty along with interest and imposed penalty for not paying the amount by cash from PLA. We find that the Hon’ble Gujarat High Court in the case of Indsur Global Ltd Vs Union of India - [2014 (12) TMI 585 - GUJARAT HIGH COURT] held that the portion “without utilizing the CENVAT Credit” of sub-rule (3A) of Rule 8 of Central Excise Rules, 2002, shall be rendered invalid.” - impugned order is not sustainable. The impugned order is set aside - Decided in favour of assessee.
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