https://www.taxtmi.com/caselaws?id=372333 The Tribunal set aside the order confirming duty demand under Rule 8 (3A) of CER, 2002, due to improper utilization of cenvat credit during a default period. Relying on judicial decisions declaring the rule ultra vires, the Tribunal found the demand unsustainable and allowed the appeal, emphasizing the significance of judicial interpretations in assessing the legality of statutory provisions. en-us Thu, 13 Dec 2018 00:00:00 +0530 Fri, 21 Dec 2018 06:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372333 The Tribunal set aside the order confirming duty demand under Rule 8 (3A) of CER, 2002, due to improper utilization of cenvat credit during a default period. Relying on judicial decisions declaring the rule ultra vires, the Tribunal found the demand unsustainable and allowed the appeal, emphasizing the significance of judicial interpretations in assessing the legality of statutory provisions. Case-Laws Central Excise Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372333