https://www.taxtmi.com/caselaws?id=264478 The Tribunal held that Rule 8(3A) of the Central Excise Rules, demanding duty without utilizing CENVAT credit, was unconstitutional and violated Article 14. Relying on the High Court's decision declaring the rule ultra vires, the Tribunal set aside all proceedings based on Rule 8(3A), emphasizing the right of the assessee to utilize CENVAT credit. The Tribunal allowed the assessee's appeal, rejecting the Revenue's appeal and closing the impugned proceedings without costs. en-us Wed, 16 Sep 2015 00:00:00 +0530 Fri, 25 Sep 2015 07:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264478 The Tribunal held that Rule 8(3A) of the Central Excise Rules, demanding duty without utilizing CENVAT credit, was unconstitutional and violated Article 14. Relying on the High Court's decision declaring the rule ultra vires, the Tribunal set aside all proceedings based on Rule 8(3A), emphasizing the right of the assessee to utilize CENVAT credit. The Tribunal allowed the assessee's appeal, rejecting the Revenue's appeal and closing the impugned proceedings without costs. Case-Laws Central Excise Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264478