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2019 (2) TMI 571 - HC - Central ExciseCENVAT credit - duty paying documents - rule 9(1)(bb) of the Cenvat Credit Rules, 2004 - It was submitted that, sub-rule (bb) of sub-rule (1) of rule 9 of the rules is ultra vires section 37 of the Central Excise Act, 1944 and section 94 of the Finance Act, 1994 to the extent the same provides for disqualification for availing cenvat credit - Held that:- The court is of the view that the matter requires consideration. Issue Rule. Issue Notice as to Interim relief returnable on 13th March, 2019.
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