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2019 (2) TMI 1922 - AT - Central ExciseDefault for payment of Central Excise duty - payment of Central Excise duty made on goods cleared on consignment to consignment basis only in cash, without making use of the credit accumulated in cenvat credit account - vires of Rules 8 (3) & 8 (3A) of the Central Excise Rules, 2002 - October, 2013 to January, 2014 - HELD THAT:- The Jurisdictional High Court at Calcutta, in the case of Goyal MG Gases Pvt. Ltd [2017 (8) TMI 1515 - CALCUTTA HIGH COURT], while taking note of the fact that the decision in Indsur Global [2014 (12) TMI 585 - GUJARAT HIGH COURT] has been stayed, observed that the Revenue cannot take a stand contrary to that taken in other High Courts and accordingly declared the rule to be invalid. The decision of jurisdictional High Court of Calcutta in the case of Goyal MG Gases Pvt. Ltd, is followed which has not been stayed and has a binding force as on date. Accordingly, it is concluded that there is no bar in making use of the accumulated Cenvat Credit in making payment of Central Excise Duty even during default period. Appeal allowed - decided in favor of appellant.
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