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2019 (2) TMI 1233 - AT - Central ExciseDefault in payment of Central Excise duty - applicability of Rule 8 (3A) of the Central Excise Rule, 2002 - Revenue was of the view that during the period of default, the appellant was required to make payment of Central Excise duty on consignment to consignment basis under Rule 8 (3A) without utilizing the cenvat credit, which has not been complied with - Held that:- The Jurisdictional High Court at Calcutta, in the case of Goyal MG Gases Pvt. Ltd 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. There is no bar in making use of the accumulated Cenvat Credit in making payment of Central Excise Duty even during the default period - appeal allowed - decided in favor of appellant.
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