https://www.taxtmi.com/caselaws?id=438433 Rule 8(3A) of the Central Excise Rules, 1944 was treated as ultra vires in line with binding judicial pronouncements, so the restriction on utilising Cenvat credit during the default period could not be enforced. On that basis, a duty demand founded solely on the assessee's use of Cenvat credit instead of cash during the disputed period had no legal support and was held unsustainable. The impugned demand was set aside and consequential relief followed. en-us Mon, 29 May 2023 00:00:00 +0530 Thu, 01 Jun 2023 08:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438433 Rule 8(3A) of the Central Excise Rules, 1944 was treated as ultra vires in line with binding judicial pronouncements, so the restriction on utilising Cenvat credit during the default period could not be enforced. On that basis, a duty demand founded solely on the assessee's use of Cenvat credit instead of cash during the disputed period had no legal support and was held unsustainable. The impugned demand was set aside and consequential relief followed. Case-Laws Central Excise Mon, 29 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438433