2019 (9) TMI 1593 - SCH - Central Excise

Bar on utilization of CENVAT Credit on payment of excise duty - vires of Rule 8(3) of CER - Whether the Tribunal was justified in holding that the respondent during the default period can pay its excise duty liability on its final products through its Cenvat account and not only through its PLA in the face of Rule 8(3) of the said Rules? - HELD THAT - Leave granted.