TMI Blog2021 (3) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... UNJAB HARYANA HIGH COURT] and it can be held that there is no bar in making use of the accumulated Cenvat Credit for making payment of Central Excise Duty even during default period - also, the Jurisdictional High Court at Calcutta, in the case of M/S. GOYAL MG GASES PVT. LTD VERSUS 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 the accumulated Cenvat Credit in making payment of Central Excise Duty even during the default period - Appeal allowed - decided in favor of appellant. - Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also imposition of penalty for alleged contravention of relevant Rule of Central Credit Rules, 2004, was also issued, which was confirmed by the Adjudicating Authority by Order-in-Original dated 30.08.2011. Revenue was of the view that the appellant was required to make payment of Central Excise Duty on consignment to consignment basis, only in cash, without making use of the credit accumulated in Cenvat Credit. On appeal, learned Commissioner(Appeals) has upheld the order of learned Adjudicating Authority. Hence, the present appeal before the Tribunal. 3. The learned Authorized Representative for the respondent Revenue submitted that the present issue regarding the applicability of Rule 8 (3A) of the Central Excise Rule, 2002, has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 316) Excise Law Time, 595 (Gujarat), (vi) Precision Fasteners Ltd. V. CCE and (vii) 2016 (314) and 2016 (341) Excise Law Time 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. 6. I also find that in view of the above decisions including the decision of the Jurisdictional 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. I have carefully perused the decisions of the various High Courts. I 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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