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2019 (5) TMI 1345 - CESTAT MUMBAIVires of Rule 8(3A) of Central Excise Rules, 2002 - Bar on utilization of CENVAT Credit - HELD THAT:- The decision in INDSUR GLOBAL LTD. VERSUS UNION OF INDIA & 2 [2014 (12) TMI 585 - GUJARAT HIGH COURT], though, admittedly, under challenge by Revenue, cannot be disregarded, where it was held that Condition contained in sub-rule (3A) of rule 8 for payment of duty without utilizing the cenvat credit till an assessee pays the outstanding amount including interest is declared unconstitutional. Therefore, the portion "without utilizing the cenvat credit" of sub-rule (3A) of rule 8 of the Central Excise Rules, 2002, shall be rendered invalid. The impugned order is set aside - appeal allowed - decided in favor of appellant.
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