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TMI Blog2019 (4) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... F 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 fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us periods, the assesse defaulted in making payment of Central Excise Duty in cash on the due dates. A part of the dues were paid by debiting the Cenvat Credit account. In the interim period when defaulted continued, the Revenue was of the view that the assessee was required to make payment of Central Excise Duty on goods cleared only on consignment basis and that too only in cash, without making ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be used to make payment of duty during the default period. 3. In respect of the Impugned Order dated 24/03/2009, the Adjudicating Authority, Commissioner confirmed the demand of duty along with penalty which is under challenge in the assesse s appeal. 4. In this connection, we heard Shri Siddhanta, Ld. Consultatnt for the appellant and Shri S. Mukhopadhyay, Ld. DR for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ltd. v. Union of India, (viii) Goyal MG Gases Pvt. Ltd. vs. Union of India2017-VIL-655-CAL-CE. 6. The Ld. consultant submitted 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. The Ld. DR submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the decision of the Gujarat High Court in Indsur global Ltd. V. Union of India and has held the portion of rule 8 (3A) as ultra vires. 10. By following the decision of the Jurisdictional High Court, we come to the conclusion that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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