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2021 (7) TMI 1349 - AT - Central ExciseConstitutional Validity of Rule 8 (3A) of the Central Excise Rules, 2002 - Use of the accumulated Cenvat Credit for making payment of Central Excise Duty even during default period - HELD THAT:- The High Court at Calcutta, in the case of Goyal MG Gases Pvt. Ltd [2017 (8) TMI 1515 - CALCUTTA HIGH COURT] has followed the decision of the Gujarat High Court in Indsur Global Ltd. V. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT] and has held the portion of rule 8 (3A) as ultra vires. Following the decision of the Hon’ble High Court, 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. The Impugned Order is set aside and the appeal is allowed.
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