https://www.taxtmi.com/caselaws?id=259729 The HC held Rule 8(3A) of the Central Excise Rules, 2002 unconstitutional as violative of Art 14 due to arbitrariness. The petitioners, assessees, lawfully availed CENVAT credit, which cannot be denied under a rule governing duty payment and interest for default. The court ruled that the accrued right to CENVAT credit cannot be arbitrarily withdrawn, setting aside departmental proceedings demanding duty and interest while denying such credit. The decision aligned with Gujarat HC precedents and was decided in favor of the assessee. en-us Fri, 27 Mar 2015 00:00:00 +0530 Wed, 30 Jul 2025 16:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259729 The HC held Rule 8(3A) of the Central Excise Rules, 2002 unconstitutional as violative of Art 14 due to arbitrariness. The petitioners, assessees, lawfully availed CENVAT credit, which cannot be denied under a rule governing duty payment and interest for default. The court ruled that the accrued right to CENVAT credit cannot be arbitrarily withdrawn, setting aside departmental proceedings demanding duty and interest while denying such credit. The decision aligned with Gujarat HC precedents and was decided in favor of the assessee. Case-Laws Central Excise Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259729