https://www.taxtmi.com/caselaws?id=443999 The appellant was found not liable to pay duty during the default period without utilizing cenvat credit under Rule 8(3A) of the Central Excise Rules, 2002. The Tribunal, following the precedent set by the Gujarat High Court in the case of Indsur Global Ltd., held that the provisions of Rule 8(3A) were ultravirus, allowing the appellant to utilize cenvat credit even during default periods. As a result, the impugned order was set aside, and the appeal was allowed. en-us Fri, 15 Sep 2023 00:00:00 +0530 Fri, 06 Oct 2023 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443999 The appellant was found not liable to pay duty during the default period without utilizing cenvat credit under Rule 8(3A) of the Central Excise Rules, 2002. The Tribunal, following the precedent set by the Gujarat High Court in the case of Indsur Global Ltd., held that the provisions of Rule 8(3A) were ultravirus, allowing the appellant to utilize cenvat credit even during default periods. As a result, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443999