TMI Blog2019 (4) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... UNION OF INDIA OTHERS [ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite notice. Since the issue involved in the instant appeal, lies in a narrow compass, the same is being taken up for disposal. 3. Facts of the case in brief are that the respondent is a manufacturer of industrial/or laboratory furnaces falling under Chapter 84 of the First Schedule to the Central Excise Tariff Act, 1985. I find that the respondent was making use of cenvat credit faci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944. On Appeal filed by the assessee before the lower appellate authority, the ld.Commissioner (Appeals) by relying upon the decision of the Hon ble Gujarat High Court in the case of Indsur Global Ltd. Vs. Union of India reported in 2014 (310) ELT 833 (Guj.) and the decision of the Hon ble High Court of Madras in the case of A.R.M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) 2014 (310) Excise Law Time 833 (Gujarat) (Indsur global Ltd. V. Union of India), (ii) 2015 (326) Excise Law Time 256 (Punjab Haryana), (iii) (Sandley Industries v. union of India), 2015 (323) Excise Law Time 489, (iv) (Mad)-2015-VIL-208-MAD-CE (Malladi Drugs Pharmaceuticals Ltd. v. union of India), (v) 2015 (316) Excise Law Time, 595 (Gujarat), (vi) Precision Fasteners Ltd. V. CCE and (vii) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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