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2021 (2) TMI 110 - AT - Central ExciseApplicability of Rule 8(3A) of the Central Excise Rules, 2002 - Levy of penalty - default in the payment of Central Excise Duty - Revenue was of the view that during the default period, the appellant was required to make payment of Central Excise duty on consignment to consignment basis, in cash, without making use of the credit accumulated in Cenvat account, on the removals of excisable goods made during 05.02.2008 to 11.03.2008 - HELD THAT:- The jurisdictional High Court at Calcutta, in the case of Goyal MG Gases Pvt.Ltd. [2017 (8) TMI 1515 - CALCUTTA HIGH COURT] has followed the decision of the Gujarat High Court in Indsur Global Ltd. vs. UOI [2014 (12) TMI 585 - GUJARAT HIGH COURT] and has held the portion of Rule 8(3A) as ultra vires. Thus, there is no bar in making use of the accumulated Cenvat Credit in making payment of Central Excise duty even during default period - appeal allowed - decided in favor of appellant.
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