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TMI Blog2023 (3) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... gements. The Hon ble Court further declared Rule 8(3A) as invalid which is not stayed by the Hon ble Supreme Court. The Hon ble Gujarat High Court in the case of INDSUR GLOBAL LTD. VERSUS UNION OF INDIA 2 [ 2014 (12) TMI 585 - GUJARAT HIGH COURT ] has declared the words without utilizing Cenvat Credit under Rule 8(3A) as ultra vires which means that the assessee can discharge duty by utilizing Cenvat Credit which is what exactly has been done in the instant case by the Appellant. The demand in the instant case has been raised for contravention of Rule 8(3A) ibid restricting utilization of Cenvat credit during the period of default which provision has been declared ultra vires/invalid by Court, hence the demand cannot be susta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department and perused the Appeal records. Ld.Authorized Representative for the Department supports the impugned order. 3. On going through the grounds of appeal filed by the Appellant, we find that the Appellant claims that they have already paid the Central Excise duty of Rs.1,02,94,904/-by debiting their Cenvat Credit account as under:- S. No. Period Duty Demanded (Rs.) (i) From 06.11.2007 to 12.12.2007 33,49,283 (ii) From 05.08.2008 to 12.08.2008 69,45,621 Total 1,02,94,904 4. It is the case of the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the judgement of the Hon ble Calcutta High Court in the case of M/s. Goyal MG Gases Pvt.Ltd. Vs. Union of India Others reported in 2017 (8) TMI 1515 CALCUTTA HIGH COURT, wherein it is categorically held that when Rule 8 (3A) is declared ultra vires by the different High Courts then the Revenue cannot take a different stand contrary to the said judgements. The Hon ble Court further declared Rule 8(3A) as invalid which is not stayed by the Hon ble Supreme Court. 6. We find that the Hon ble Gujarat High Court in the case of Indsur Global Ltd. v. UOI [2014 (310) E.L.T. 833 (Guj.) has declared the words without utilizing Cenvat Credit under Rule 8(3A) as ultra vires which means that the assessee can discharge duty by utiliz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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