https://www.taxtmi.com/caselaws?id=405155 The Tribunal allowed the appeal, setting aside the order confirming duty demand and penalties. It held that the appellant could use accumulated Cenvat Credit for Central Excise Duty payment during a default period, following the decisions of various High Courts declaring Rule 8(3A) of the Central Excise Rules, 2002 as ultra vires. The ruling emphasized the importance of adhering to legal precedents for consistency and upholding the rule of law. en-us Thu, 11 Mar 2021 00:00:00 +0530 Fri, 12 Mar 2021 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405155 The Tribunal allowed the appeal, setting aside the order confirming duty demand and penalties. It held that the appellant could use accumulated Cenvat Credit for Central Excise Duty payment during a default period, following the decisions of various High Courts declaring Rule 8(3A) of the Central Excise Rules, 2002 as ultra vires. The ruling emphasized the importance of adhering to legal precedents for consistency and upholding the rule of law. Case-Laws Central Excise Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405155