https://www.taxtmi.com/caselaws?id=378896 The appeal against the Order-in-Original was restored after a Misc. Application was allowed. The appellant, involved in manufacturing, disputed the mode of paying Central Excise Duty, arguing for CENVAT Credit validity. The Tribunal, considering various High Court decisions, held Rule 8 (3A) ultra vires and allowed duty payment using accumulated CENVAT Credit during default periods. The demand for cash payment was set aside, aligning with High Court rulings, emphasizing the legality of using CENVAT Credit for duty payment during defaults. en-us Mon, 07 Jan 2019 00:00:00 +0530 Tue, 23 Apr 2019 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378896 The appeal against the Order-in-Original was restored after a Misc. Application was allowed. The appellant, involved in manufacturing, disputed the mode of paying Central Excise Duty, arguing for CENVAT Credit validity. The Tribunal, considering various High Court decisions, held Rule 8 (3A) ultra vires and allowed duty payment using accumulated CENVAT Credit during default periods. The demand for cash payment was set aside, aligning with High Court rulings, emphasizing the legality of using CENVAT Credit for duty payment during defaults. Case-Laws Central Excise Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378896