TMI Blog2019 (2) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... A) without utilizing the cenvat credit, which has not been complied with - Held that:- The Jurisdictional High Court at Calcutta, in the case of Goyal MG Gases Pvt. Ltd has followed the decision of the Gujarat High Court in Indsur global Ltd. V. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT] and has held the portion of rule 8 (3A) as ultra vires. There is no bar in making use of the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue, the appeal is taken up for disposal. 2. This is an appeal filed by the Appellant against Order-in-Appeal No.114/Kol.IV/16-17 dated 07.12.2016. 3. The facts of the case in brief are that the appellant is engaged in the manufacture of Acid Slury classifiable under Chapter 34 of the First Schedule to the Central Excise Tariff Act, 1985. Show-cause notice dated 25.04.2011 was issued alleg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04.10.2010 and the interest of ₹ 970/- was paid on 11.10.2010. This resulted in default in payment of Central Excise duty. Revenue was of the view that during the period of default, the appellant was required to make payment of Central Excise duty on consignment to consignment basis under Rule 8 (3A) without utilizing the cenvat credit, which has not been complied with. The Adjudicating Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Pharmaceuticals Ltd. v. union of India), (v) 2015 (316) ELT, 595 (Gujarat), (vi) Precision Fasteners Ltd. V. CCE and (vii) 2016 (314) and 2016 (341) ELT 603 (Allahabad)- A.T.V. Projects India ltd. v. Union of India, (viii) Goyal MG Gases Pvt. Ltd. vs. Union of India-2017- VIL-655-CAL-CE. 5. The Ld. Advocate submitted that in view of the above decisions including the decision of the Jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us High Courts cited by the Ld. Advocate. I also note that the Jurisdictional High Court at Calcutta, in the case of Goyal MG Gases Pvt. Ltd has followed the decision of the Gujarat High Court in Indsur global Ltd. V. Union of India and has held the portion of rule 8 (3A) as ultra vires. 9. By respectfully following the decision of the Jurisdictional High Court, I hold that there is no bar in m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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