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2018 (2) TMI 214 - AT - Central ExciseConstitutional validity of Rule 8(3A) of Central Excise Rules, 2002 - utilisation of cenvat credit and default in payment of duty - whether the provisions of Rule 8(3A) of the Central Excise Rules 2002, are invocable in the facts of the case or not? - Held that: - The said issue has been decided by the Hon’ble High court of Gujarat in the case of Indsur Global Ltd. [2014 (12) TMI 585 - GUJARAT HIGH COURT] wherein it has been held that the provisions of Rule 8(3A) of the Central Excise Rules, are ultra virus - the demand is under Rule 8(3A) of Central Excise Rules, 2002 is not sustainable against the appellant - appeal allowed - decided in favor of appellant.
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