https://www.taxtmi.com/caselaws?id=295745 The Tribunal set aside the impugned order and allowed the appeal in a case involving alleged wrongful availment of cenvat credit and contravention of Rule 8(3) of the Central Excise Rules, 2002 by a refractories manufacturer. The Tribunal held that there was no restriction on using accumulated cenvat credit for paying Central Excise Duty during a default period, citing relevant High Court decisions that declared a portion of Rule 8(3A) as ultra vires. en-us Thu, 26 Sep 2019 00:00:00 +0530 Fri, 18 Jun 2021 08:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295745 The Tribunal set aside the impugned order and allowed the appeal in a case involving alleged wrongful availment of cenvat credit and contravention of Rule 8(3) of the Central Excise Rules, 2002 by a refractories manufacturer. The Tribunal held that there was no restriction on using accumulated cenvat credit for paying Central Excise Duty during a default period, citing relevant High Court decisions that declared a portion of Rule 8(3A) as ultra vires. Case-Laws Central Excise Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295745