https://www.taxtmi.com/caselaws?id=769408 Rule 8(4) of the Central Excise Rules, 2001 and 2002 was held unsustainable because it was in pari materia with an earlier provision already found invalid and was treated as inconsistent with the Cenvat Credit framework and equality principles. Consequential demand and recovery orders founded on that rule were quashed to the extent they depended on the invalid provision, while the remaining demand was remitted for fresh hearing and decision after further submissions by the assessee. en-us Fri, 04 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769408 Rule 8(4) of the Central Excise Rules, 2001 and 2002 was held unsustainable because it was in pari materia with an earlier provision already found invalid and was treated as inconsistent with the Cenvat Credit framework and equality principles. Consequential demand and recovery orders founded on that rule were quashed to the extent they depended on the invalid provision, while the remaining demand was remitted for fresh hearing and decision after further submissions by the assessee. Case-Laws Central Excise Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769408