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TMI Blog2019 (9) TMI 1553X X X X Extracts X X X X X X X X Extracts X X X X ..... Calcutta, in the case of M/S. GOYAL MG GASES PVT. LTD VERSUS UNION OF 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. Thus, there is no bar in making use of the accumulated Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of duty paid final products. Show-cause notice dated 12.11.2010 was issued alleging wrong availment of cenvat credit. The Adjudicating Authority disallowed the cenvat credit amounting to ₹ 14,44,343/- for the month of May, 2008 and ordered of recovery of the same along with interest. He also confirmed the demand of ₹ 25,83,63,285/- for contravention of the provisions of Rule 8 (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D-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 2016 (341) Excise Law Time 603 (Allahabad)- A.T.V. Projects India ltd. v. Union of India, (viii) Goyal MG Gases Pvt. Ltd. vs. Union of India-2017-VIL-655-CAL-CE. 3. The Ld. Advocate submitted that in view of the above decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the decisions of the various High Courts cited by the Ld. Advocate. We also note that the Jurisdictional High Court at Calcutta, in the case of Goyal MG Gases Pvt. Ltd has followed 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. 7. By following the decision of the Jurisdictional High Court, we come to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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