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2020 (3) TMI 80 - AT - Central ExciseVires of Rule 8(3A) of Central Excise Rules, 2002 - Default in discharging duty beyond 30 days from the due date - sub rule 8 of Central Excise Rule, 2002 - whether utilization of CENVAT credit during the period of default in discharging monthly duty liability is irregular and in breach of Rule 8(3A) of Central Excise Rules,2002? HELD THAT:- The issue is no more res-integra and considered by the Hon’ble Gujarat High Court in the case of Indsur Global Ltd vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT] - It has been held that during the default period payment of duty by utilization of CENVAT credit account is not irregular and consequently the said portion of the Rule 8(3A) of Central Excise Rules,2002 which debars utilization, has been held as ultra vires. Appeal allowed - decided in favor of appellant.
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