https://www.taxtmi.com/caselaws?id=254242 The Court declared the condition in Rule 8(3A) prohibiting utilization of CENVAT credit for excise duty payment as unconstitutional and invalid, citing it as arbitrary and violative of Article 14. However, the order confirming the duty demand was upheld due to procedural delays in filing the appeal, emphasizing adherence to statutory time limits. The petition was disposed of with a stay on the judgment till 15th January 2015. en-us Thu, 27 Nov 2014 00:00:00 +0530 Fri, 24 Apr 2015 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254242 The Court declared the condition in Rule 8(3A) prohibiting utilization of CENVAT credit for excise duty payment as unconstitutional and invalid, citing it as arbitrary and violative of Article 14. However, the order confirming the duty demand was upheld due to procedural delays in filing the appeal, emphasizing adherence to statutory time limits. The petition was disposed of with a stay on the judgment till 15th January 2015. Case-Laws Central Excise Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254242