https://www.taxtmi.com/caselaws?id=265886 The Tribunal ruled in favor of the appellant, setting aside the confirmed demand of excise duty and penalty under Rule 25. It held that utilizing Cenvat credit for duty payment beyond 30 days from the due date was permissible, citing a High Court judgment declaring Rule 8(3A) unconstitutional. The appellant's use of Cenvat credit during the default period was deemed compliant, leading to the appeal's success and the dismissal of the demand and penalty. en-us Fri, 15 May 2015 00:00:00 +0530 Thu, 25 Feb 2016 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265886 The Tribunal ruled in favor of the appellant, setting aside the confirmed demand of excise duty and penalty under Rule 25. It held that utilizing Cenvat credit for duty payment beyond 30 days from the due date was permissible, citing a High Court judgment declaring Rule 8(3A) unconstitutional. The appellant's use of Cenvat credit during the default period was deemed compliant, leading to the appeal's success and the dismissal of the demand and penalty. Case-Laws Central Excise Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265886