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2015 (5) TMI 55 - AT - Central ExciseCENVAT Credit - Whether during the period of default in discharge of monthly duty liability for a particular month beyond the period of one month from the due date, the assessee is required to pay duty without utilising the Cenvat credit as per the provisions of Rule 8 (3A) - held that:- Madras High Court in the case of Unirols Airtex vs. Assistant Commr. of C. Ex., Coimbatore (2013 (12) TMI 1398 - MADRAS HIGH COURT) has held that during the period of default beyond the period of one month from due date, the assessee as per the provisions of Rule 8 (3A) is required to discharge the duty liability without utilising the Cenvat credit, Hon'ble Gujarat High Court in the case of Indsur Global Ltd. vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT] has gone into the constitutionality of the provisions of Rule 8 (3A) and has held in clear terms that the condition contained in sub-Rule (3A) of Rule 8 for payment of duty during the period of delay beyond the period of one month from the due date without utilising the Cenvat credit, till the Assessee pays the outstanding amount is constitutional. In view of this, the requirement of pre-deposit of the duty demand, interest and penalty is waived for hearing of the appeal and recovery thereof is stayed. - Stay granted.
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