https://www.taxtmi.com/caselaws?id=439619 The dispute concerned Cenvat credit use during default after fortnightly payment facility was withdrawn, and the Tribunal noted that the adjudication predated the Gujarat High Court's ruling in Indsur Global striking down Rule 8(3A) of the Central Excise Rules, 2002. In light of that later legal position, the matter was remanded to the adjudicating authority for fresh consideration after granting a personal hearing, so the demand and the effect of the invalidation of Rule 8(3A) could be examined at the first instance. The demand was not finally sustained or set aside on merits. en-us Wed, 28 Jun 2023 00:00:00 +0530 Thu, 29 Jun 2023 08:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439619 The dispute concerned Cenvat credit use during default after fortnightly payment facility was withdrawn, and the Tribunal noted that the adjudication predated the Gujarat High Court's ruling in Indsur Global striking down Rule 8(3A) of the Central Excise Rules, 2002. In light of that later legal position, the matter was remanded to the adjudicating authority for fresh consideration after granting a personal hearing, so the demand and the effect of the invalidation of Rule 8(3A) could be examined at the first instance. The demand was not finally sustained or set aside on merits. Case-Laws Central Excise Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439619