Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1829 - CESTAT AHMEDABADDuty demand - CENVAT Credit - Demand of interest - Held that:- Appellants were engaged in the manufacture of Meter Gauge classifiable under Chapter 73 & 84 of Central Excise Tariff Act, 1985. The appellants were discharging duty on monthly basis under Rule 8 of Central Excise Rules, 2002. There was a delay in discharging of duty on monthly basis. The appellant paid duty partly from CENVAT account during the defaulted period. By the impugned order, the Adjudicating Authority disallowed the utilization of the amount from CENVAT account during the period from 05.07.2010 to 29.09.2010 in terms of provisions of Rule 8(3A) of Central Excise Rules, 2002 and confirmed the demand of duty along with interest and penalty partly for not paying the amount by cash from PLA. - portion “without utilizing the CENVAT Credit” of sub-rule (3A) of Rule 8 of Central Excise Rules, 2002, shall be rendered invalid.” - In view of the decision of Hon’ble Gujarat High Court [2014 (12) TMI 585 - GUJARAT HIGH COURT], we find that the impugned order is not sustainable. The impugned order is set aside - Decided in favour of assessee.
|