TMI Blog2016 (8) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... held that condition contained in Rule 8 (3A) of Central Excise Rules 2002 for payment of duty "without utilisation of cenvat credit" is contrary to the scheme of availment of cenvat credit under CCR and the said Rule 8(3A) is arbitrary and violative of Article 14 of the Constitution. Accordingly, the Hon'ble High Court has struck down the Rule 8(3A) as unconstitutional. Therefore, in view of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is stand settled in a batch of appeals including the present appellant on identical issue reported in 2015-TIOL-2119-CESTAT-MAD, the Chennai Bench of the Hon ble Tribunal by following the judgements of the Hon ble Gujarat High Court and Hon ble Madras High Court, held that demand of duty under Rule 8 (3A) is unsustainable as the said Rule has been struck down by the Hon ble High Courts and the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that condition contained in Rule 8 (3A) of Central Excise Rules 2002 for payment of duty without utilisation of cenvat credit is contrary to the scheme of availment of cenvat credit under CCR and the said Rule 8(3A) is arbitrary and violative of Article 14 of the Constitution. Accordingly, the Hon'ble High Court has struck down the Rule 8(3A) as unconstitutional. The jurisdictional Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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