TMI Blog2019 (4) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 (8) TMI 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit facility. During the period August 2006 to November 2006 (except September, 2006), the total Excise Duty liability was discharged partly by making use of Cenvat Credit. The balance amount was required to be paid in cash, was not paid by the due date. This resulted in default in the payment of Central Excise Duty. It continued from 06/10/2006 to 31/03/2007. The Revenue was of the vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted by Shri A. K. Biswas, Ld. DR and none appeared on behalf of the respondent. 5. After hearing the Ld. DR as well as perusal of record, it is seen that the provisions of Rule 8 (3A) of the Central Excise Rules, 2002, based on which the demand for duty has been raised by the Department has been struck down by the various High Courts as ultra vires. In this connection, he referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctional High Court, there is no bar in making use of the accumulated Cenvat Credit for making payment of Central Excise Duty even during default period. 7. By following the decision of the Jurisdictional High Court, we come to the conclusion that there is no bar in making use of the accumulated Cenvat Credit in making payment of Central Excise Duty even during default period. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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