https://www.taxtmi.com/caselaws?id=266556 Rule 8(3A) of the Central Excise Rules, 2002, which restricted utilisation of CENVAT credit during a duty default period, could not support a demand or penalty once that condition had been declared unconstitutional and unenforceable by the Gujarat High Court. The document notes that the assessee had used CENVAT credit during the default period, but the adverse demand was based on a rule provision that no longer survived in law. On that basis, the impugned order was set aside and the appeal was allowed in favour of the assessee. en-us Fri, 16 Jan 2015 00:00:00 +0530 Tue, 20 Oct 2015 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266556 Rule 8(3A) of the Central Excise Rules, 2002, which restricted utilisation of CENVAT credit during a duty default period, could not support a demand or penalty once that condition had been declared unconstitutional and unenforceable by the Gujarat High Court. The document notes that the assessee had used CENVAT credit during the default period, but the adverse demand was based on a rule provision that no longer survived in law. On that basis, the impugned order was set aside and the appeal was allowed in favour of the assessee. Case-Laws Central Excise Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266556