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2023 (10) TMI 222 - AT - Central ExciseBar on utilization of CENVAT credit - Liability to pay duty during the default period i.e. from 01.01.2012 to 31.03.2012 from cash without utilizing the cenvat credit - Rule 8(3A) of Central Excise Rules, 2002 - HELD THAT:- In case of Indsur Global Ltd. [2014 (12) TMI 585 - GUJARAT HIGH COURT], the Hon’ble Gujarat High Court held the provision of Rule 8(3A) as ultravirus. The consequential effect of the said judgment is that the assessee is allowed to pay the excise duty by utilizing the cenvat credit during the default period also. Following the said Hon’ble High Court judgment, this Tribunal has passed various judgments in favour of the assessee. Considering this settled legal position which is in favour of the appellant, the impugned order is not sustainable - Appeal allowed.
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