https://www.taxtmi.com/caselaws?id=435303 The Tribunal allowed the appeal, setting aside the duty demand and penalty imposed on the Appellant for contravention of Rule 8(3A) of the Central Excise Rules, 2002. The Tribunal relied on judgments by the Calcutta High Court and the Gujarat High Court, declaring the rule invalid and allowing duty discharge by utilizing Cenvat Credit. As a result, the demand based on the rule contravention was deemed unsustainable, leading to the success of the appeal and granting of consequential reliefs to the Appellant. en-us Mon, 06 Mar 2023 00:00:00 +0530 Fri, 17 Mar 2023 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435303 The Tribunal allowed the appeal, setting aside the duty demand and penalty imposed on the Appellant for contravention of Rule 8(3A) of the Central Excise Rules, 2002. The Tribunal relied on judgments by the Calcutta High Court and the Gujarat High Court, declaring the rule invalid and allowing duty discharge by utilizing Cenvat Credit. As a result, the demand based on the rule contravention was deemed unsustainable, leading to the success of the appeal and granting of consequential reliefs to the Appellant. Case-Laws Central Excise Mon, 06 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435303