9911796707
TMI Blog2019 (9) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... ccumulated Cenvat Credit in making payment of Central Excise Duty even during default period - reliance placed in the case of Gujarat High Court in Indsur global Ltd. V. Union of India [ 2014 (12) TMI 585 - GUJARAT HIGH COURT ] and has held the portion of rule 8 (3A) as ultra vires. In the result, the impugned order is set aside and the appeal is allowed with consequential benefits, if any. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod, the appellant assessee was required to make payment of Central Excise duty on goods cleared on consignment to consignment basis only in cash, without making use of the credit accumulated in cenvat credit account. However, the assessee continued to discharge the duty during the default period making use of the cenvat credit. Citing Rules 8 (3) 8 (3A) of the Central Excise Rules, 2002, Show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Law Time 833 (Gujarat) (Indsur global Ltd. V. Union of India), (ii) 2015 (326) Excise Law Time 256 (Punjab Haryana), (iii) (Sandley Industries v. union of India), 2015 (323) Excise Law Time 489, (iv) (Mad)-2015-VIL-208-MAD-CE (Malladi Drugs Pharmaceuticals Ltd. v. union of India), (v) 2015 (316) Excise Law Time, 595 (Gujarat), (vi) Precision Fasteners Ltd. V. CCE and (vii) 2016 (314) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted the SLP and had stayed the operation of all such decisions of the High Courts. Accordingly, he submitted that the issue may be kept pending until outcome of the decision of the Hon ble Supreme Court. 5. I have heard both sides and perused the appeal record. 6. I have also carefully perused the decisions of the various High Courts cited by the appellant. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
