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TMI Blog2016 (12) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... uty on the goods removed from the factory during the defaulted period by utilizing the cenvat credit. The issue regarding utilization of cenvat credit was the subject matter of dispute before the Hon’ble Gujarat High Court in the case of Indsur Global Ltd. [2014 (12) TMI 585 - GUJARAT HIGH COURT], wherein the Hon’ble Court have declared the phrase “without utilizing the cenvat credit” contained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Kumar Singh, Advocate Present for the Respondent: Shri M.R. Sharma, A.R. PER: S.K. MOHANTY This appeal is directed against the impugned order dated 16.10.2012 passed by the Commissioner (Appeals), Central Excise and Customs, New Delhi. 2. Brief facts of the case are that the appellant is engaged in the manufacture of Wiring harness, falling under Chapter 85 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the ld. Commissioner (Appeals) vide the impugned order dated 16.10.2012 has upheld the adjudged demand. Hence, the present appeal before this Tribunal. 3. Shri Vijay Kumar, the Director of the appellant company submits that the Central Excise duty for the defaulted period was deposited alongwith interest, which has been appropriated in the adjudication order. He submits that utilization of ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e defaulted period by utilizing the cenvat credit. The issue regarding utilization of cenvat credit was the subject matter of dispute before the Hon ble Gujarat High Court in the case of Indsur Global Ltd. (supra), wherein the Hon ble Court have declared the phrase without utilizing the cenvat credit contained in Sub-Rule (3A) of Rule 8 of the Central Excise Rules, 2002, as invalid. The effe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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