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2016 (8) TMI 1438 - ALLAHABAD HIGH COURTConstitutional validity of Rule 8(3A) of Central Excise Rules, 2002 - bar on utilization of CENVAT Credit - Rule 25 of Central Excise Rules, 2002 - HELD THAT:- The three different High Courts of the country have already declared Rule 8(3A) of Rules, 2002 ultra vires of Constitution being unreasonable, irrational, arbitrary and violative of Article 14 of Constitution. Gujarat High Court has struck down the aforesaid Rule in INDSUR GLOBAL LTD. VERSUS UNION OF INDIA & 2 [2014 (12) TMI 585 - GUJARAT HIGH COURT] - Madras High Court has done so in M/S. MALLADI DRUGS & PHARMACEUTICALS LTD. VERSUS THE UNION OF INDIA, THE COMMISSIONER OF CENTRAL EXCISE [2015 (5) TMI 603 - MADRAS HIGH COURT] and Punjab and Haryana High Court has also taken the same view in M/S SANDLEY INDUSTRIES VERSUS UNION OF INDIA AND OTHERS [2015 (10) TMI 2455 - PUNJAB & HARYANA HIGH COURT]. Rule 8(3A) of Rules 2002 is declared violative of Article 14 of Constitution - impugned order set aside - petition allowed.
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