https://www.taxtmi.com/caselaws?id=266923 The Tribunal declared Rule 8(3A) of the Central Excise Rules, 2002 unconstitutional, allowing the appellant to avail Cenvat Credit. A penalty of Rs. 5000 was imposed on the main appellant under Rule 27, while penalties on the Managing Director were set aside. The decision aligned with the Gujarat High Court's ruling on the issue, leading to the disposal of the appeals in favor of the appellant. en-us Mon, 29 Jun 2015 00:00:00 +0530 Wed, 05 Apr 2017 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266923 The Tribunal declared Rule 8(3A) of the Central Excise Rules, 2002 unconstitutional, allowing the appellant to avail Cenvat Credit. A penalty of Rs. 5000 was imposed on the main appellant under Rule 27, while penalties on the Managing Director were set aside. The decision aligned with the Gujarat High Court's ruling on the issue, leading to the disposal of the appeals in favor of the appellant. Case-Laws Central Excise Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266923