2023 (10) TMI 222

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..... it - Rule 8(3A) of Central Excise Rules, 2002 - HELD THAT:- In case of Indsur Global Ltd. [ 2014 (12) TMI 585 - GUJARAT HIGH COURT ], the Hon ble Gujarat High Court held the provision of Rule 8(3A) as ultravirus. The consequential effect of the said judgment is that the assessee is allowed to pay the excise duty by utilizing the cenvat credit during the default period also. Following the said Hon .....

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..... earned counsel appearing on behalf of the appellant, at the outset submits that the bar of utilizing the cenvat credit during the default period of monthly payment of duty in terms of Rule 8(3A) was held ultravirus by the Hon ble Gujarat High Court in the case of Indsur Global Ltd. vs UOI 2014 (310) ELT 833 (Guj.). Subsequently, following the said Gujarat High Court order following judgments were .....

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..... ecords, we find that the limited issue in the present case is that whether the appellant is allowed to utilize the cenvat credit for payment of excise duty on removal of excisable goods during the period when they have defaulted in making the monthly payment of duty, in terms of Rule 8(3A) of Central Excise Rules, 2002. We find that in case of Indsur Global Ltd. (supra), the Hon ble Gujarat High C .....

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