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2019 (8) TMI 422 - AT - Central ExciseWrong utilization of CENVAT Credit - credit utilized towards payment of defaulted central excise duty for the earlier months - contravention of proviso to sub-rule (4) of Rule 3 of CENVAT Credit Rules, 2004 - recovery u/r 14 of CENVAT Credit Rules, 2004 - HELD THAT:- The appellants have utilized the credit on the capital goods which was availed by them in February 2016 - Further, the Hon'ble High Court of Gujarat in the case of ADVANCE SURFACTANTS INDIA LTD VERSUS UNION OF INDIA [2017 (8) TMI 594 - GUJARAT HIGH COURT] has held that the said proviso to sub-rule (4) of Rule 3 of CENVAT Credit Rules, 2004 is invalid and unconstitutional. The demand raised invoking proviso to sub-rule (4) of Rule 3 of CENVAT Credit Rules, 2004 cannot sustain - appeal allowed - decided in favor of appellant.
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