https://www.taxtmi.com/caselaws?id=266555 Rule 8(3A) of the Central Excise Rules, 2002, which barred utilisation of CENVAT credit during a duty default period, was treated as unenforceable because the underlying restriction had been held unconstitutional. As a result, demands, interest and penalty founded solely on denial of CENVAT credit utilisation could not survive. The commentary notes that the impugned order was set aside and that revenue could still pursue interest in accordance with law. en-us Fri, 16 Jan 2015 00:00:00 +0530 Wed, 21 Oct 2015 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266555 Rule 8(3A) of the Central Excise Rules, 2002, which barred utilisation of CENVAT credit during a duty default period, was treated as unenforceable because the underlying restriction had been held unconstitutional. As a result, demands, interest and penalty founded solely on denial of CENVAT credit utilisation could not survive. The commentary notes that the impugned order was set aside and that revenue could still pursue interest in accordance with law. Case-Laws Central Excise Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266555