Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 746 - AT - Central ExciseDemand of duty and imposition of penalty - Rule 25 of CCR read with section 11 AC of the Act - Restriction on utilisation of Cenvat credit as provided under Rule 8 (3A) of CER - Held that:- the issue is no longer res integra as it is evident that Hon'ble Gujarat High Court in the case of Indsur Global Limited Vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT], the portion of the Rule "without utilising the Cenvat credit" of sub Rule 3(A) of Rule 8 of Central Excise Rules, 2002 as invalid and ultra-vies under article 14 & 19 (1)(g) of the Constitution of India. Therefore, by following the same, the appellant succeeded. - Decided in favour of appellant with consequential relief
|