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TMI Blog2019 (8) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... rious High Courts and by the Tribunal in similar set of facts is still binding and has allowed the appeal of the assessee. Appeal allowed - decided in favor of appellant. - MR. S.S GARG, JUDICIAL MEMBER Sh. H.Y. Raju, Advocate For the Appellant Sh. Madhup Sharan, Asst. Commissioner, AR For the Respondent ORDER Per: S.S Garg The present appeal is directed against the impugned order dated 02.05.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has dismissed the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Gears, Pinions Gear Boxes falling under Chapter 84 of the Central Excise Tariff Act, 1985 and are availing CENVAT credit on inputs, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber of cases and has consistently held that payment of duty through CENVAT credit is perfectly in accordance with law. He further submitted that the allegation against the appellant is that he has violated the provisions of Rule 8(3A) of the Central Excise Rules, 2002. He further submitted that Rule 8(3A) has been held as unconstitutional by the High Court of Gujarat in the case of Indsur Global Ltd. Vs. UOI [2014(310) ELT 833]. He further submitted that Rule 8(3A) to the extent requiring the payment of duty without utilizing the CENVAT credit during the period of default is held to be unconstitutional by several other High Courts also. He also stated that the decision of the Gujarat High Court was concurred by the Hon ble High Courts of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions of both the parties and perusal of the material on record and the decisions relied upon by the appellant, I find that the Division Bench of Delhi Tribunal in the case of GEI Industrial System Ltd. cited supra after considering the various decisions of the High Courts and also the fact that the Supreme Court has granted a Stay Order in the case of Indsur Global Ltd., has come to the conclusion that the ratio adopted by the various High Courts and by the Tribunal in similar set of facts is still binding and has allowed the appeal of the assessee. Therefore, respectfully following the ratio of the Division Bench decision of the Tribunal in the above case as well as the decision of this Tribunal in the case of CCE ST, Mangalore Vs. M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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