https://www.taxtmi.com/caselaws?id=444934 During the default period under Rule 8 of the Central Excise Rules, 2002, accumulated Cenvat credit could still be used to pay central excise duty. The demand proceeded on the view that payment had to be made in cash under Rule 8(3A), but the Tribunal noted that several High Courts had struck down that restriction as ultra vires. Following the jurisdictional High Court, it treated the relevant portion of the rule as unconstitutional and held that there was no bar on credit utilisation, making the impugned order unsustainable. en-us Fri, 23 Jun 2023 00:00:00 +0530 Thu, 26 Oct 2023 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444934 During the default period under Rule 8 of the Central Excise Rules, 2002, accumulated Cenvat credit could still be used to pay central excise duty. The demand proceeded on the view that payment had to be made in cash under Rule 8(3A), but the Tribunal noted that several High Courts had struck down that restriction as ultra vires. Following the jurisdictional High Court, it treated the relevant portion of the rule as unconstitutional and held that there was no bar on credit utilisation, making the impugned order unsustainable. Case-Laws Central Excise Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444934