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2023 (6) TMI 7 - AT - Central ExciseReversal of CENVAT credit for payment of duty in terms of the provisions of Rule 8 (3A) of the Central Excise Rules, 1944 - failure to deposit the duty on due date, therefore, in terms of the provisions of Rule 8 (3A) of the Central Excise Rules, 1944 - debarred from utilizing the cenvat credit towards payment of duty - HELD THAT:- The impugned issue has already been settled by various judicial pronouncement latest by this Tribunal in the case of COMMR. OF CENTRAL EXCISE-KOLKATA-IV VERSUS M/S. STAR BATTERY LTD. VICE-VERSA [2019 (4) TMI 1254 - CESTAT KOLKATA], wherein the provisions of Rule 8 (3A) of the Central Excise Rules, 1944, was declared as ultra vires. The observation of this Tribunal held that There is no bar in making use of Cenvat Credit in making payment of Central Excise Duty even during default period, in view of the fact that the Rule 8 (3A) ibid which steps otherwise, has been struck down as ultra vires. As the issue has already been settled, therefore, we hold that the provisions of Rule 8 (3A) of the Central Excise Rules, 1944, are ultra vires. Therefore, the impugned demand is not sustainable against the appellant. Accordingly, the same is set aside - appeal allowed.
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