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2019 (9) TMI 110 - AT - Central ExciseDefault for payment of Central Excise duty - vires of Rules 8 (3) & 8 (3A) of the Central Excise Rules, 2002 - bar in making use of the accumulated Cenvat Credit for making payment of Central Excise Duty even during default period or not - HELD THAT:- There is no bar in making use of the accumulated Cenvat Credit in making payment of Central Excise Duty even during default period - reliance placed in the case of 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. In the result, the impugned order is set aside and the appeal is allowed with consequential benefits, if any.
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