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2018 (6) TMI 1347 - AT - Central ExciseConstitutional Validity of Rule 8(3A) of the CER, 2002 - restriction on payment of excise duty without availing CENVAT credit - case of Revenue is that the department has filed an appeal before the Apex Court and the matter is pending before the Apex Court for final decision regarding the constitutional validity of Rule 8 (3A) of the CENVAT Rules - Held that:- The Division Bench of the Delhi Tribunal in the case of Weldon Cello Plast Ltd vs. CCE, Delhi IV [2013 (3) TMI 386 - CESTAT NEW DELHI] have also followed the other High Courts and held that the ratios of the decision is still binding and therefore, Division Bench held that payment through CENVAT credit is not bad in law - appeal allowed - decided in favor of appellant.
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