TMI Blog2019 (4) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... 1515 - CALCUTTA HIGH COURT] has followed the decision of the Gujarat High Court in INDSUR GLOBAL LTD. VERSUS UNION OF INDIA 2 [ 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 Cenvat Credit in making payment of Central Excise Duty even during default period, in view of the fact that the Rule 8 (3A) ibid which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the period from September, 2008 and as a result they defaulted in making the payment of duty for the month of September, 2008 which was due by 5th of October, 2008. Accordingly, a show cause notice was issued on 29/10/2009 for the clearances made on 22/11/2008 treating the appellants in default since they had cleared the goods and paid the Excise Duty by utilizing the Cenvat Credit Account. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the nominated Bank, they effected clearances of 9.121 MT High Speed Steel Bars, valued at ₹ 54,04,312/- involving payment of Central Excise Duty amounting to ₹ 7,93,722/- vide invoice No. 282726 to 282746, all dated 22/11/2008 in the evening of 22/11/2008 (at 17:30 hrs.). It is also his submission that the appellant had not made any clearance of finished goods from 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. I find that the issue is no more res-entigra in view of the decisions of the various High Courts and also the Jurisdictional High Court at Kolkata, in the case of Goyal MG cases Pvt. Ltd. I find that the Hon ble High Court has followed the decision of the Hon ble Gujarat High Court in Indsur global Ltd. V. Union of India and has held the portion of Rule 8 (3A) as ultra vires. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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