TMI Blog2019 (4) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... (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) ibid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is being taken up for disposal. 3. Facts of the case in brief are that the respondent is engaged in the manufacture of steel roll for Rolling Mill and other cast articles of iron classifiable under Chapter 84 and 73 of the First Schedule to the Central Excise Tariff Act, 1985. Show-cause notice was issued alleging default in payment of Central Excise duty. It is the case of the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 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 some of the decisions, (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) Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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