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<h1>Rule 8(3A) struck down; demand for August 2011 to March 2012 quashed, petitioner relieved of liability</h1> MADRAS HC held that Rule 8(3A) of the Central Excise Rules having been struck down, the demand framed under the impugned proceedings for the period August ... Wrongful utilization of CENVAT Credit u/r 8(3A) of the Central Excise Rules, 1944 - direction to pay the arrears amount for the period from August 2011 to March 2012 in cash - HELD THAT:- It is not necessary for this Court to go into the merits of the case, since Rule 8(3A) of the Central Excise Rules, 2002, has already been struck down by various High Courts and orders have been passed even by this Court in this regard. This Court had taken into consideration the fact that Rule (3A) of the Central Excise Rules, 2002, has been struck down. The demand made against the petitioner through the impugned proceedings of the second respondent dated 07.02.2024 is unsustainable and hence, the same is hereby quashed - Petition allowed. Writ petition challenged proceedings dated 07.02.2024 directing payment of arrears of Rs. 18,20,797/- said to represent wrongful utilization of Cenvat Credit for August 2011-March 2012 under Rule 8(3A) of the Central Excise Rules, 2002. Petitioner had declared total duty Rs. 29,15,030/-, paid Rs. 18,20,797/- through Cenvat Credit and Rs. 10,94,233/- in cash; respondents alleged ineligibility to avail/utilize Cenvat Credit for that period. Court observed that it was unnecessary to examine the merits because 'Rule 8(3A) of the Central Excise Rules, 2002, has already been struck down by various High Courts' and relied on precedent including Commissioner of C.Ex. v. Star Drugs & Research Labs (2016 (338) E.L.T. 652 (Mad.)). Holding that the demand was 'unsustainable,' the impugned proceedings dated 07.02.2024 were held to be 'quashed.' Writ petition allowed; no order as to costs.
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