https://www.taxtmi.com/caselaws?id=197245 The Court upheld the CESTAT's decision, allowing Cenvat credit claims and setting aside penalties imposed for excise duty default. It emphasized judicial discipline in following precedent, declaring Rule 8(3A) unconstitutional based on the Gujarat High Court's ruling. The judgment highlighted the importance of consistency in legal interpretation across High Courts and the significance of upholding constitutional validity in fiscal matters. en-us Wed, 08 Mar 2017 00:00:00 +0530 Sat, 30 Dec 2017 18:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197245 The Court upheld the CESTAT's decision, allowing Cenvat credit claims and setting aside penalties imposed for excise duty default. It emphasized judicial discipline in following precedent, declaring Rule 8(3A) unconstitutional based on the Gujarat High Court's ruling. The judgment highlighted the importance of consistency in legal interpretation across High Courts and the significance of upholding constitutional validity in fiscal matters. Case-Laws Central Excise Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197245