https://www.taxtmi.com/caselaws?id=773610 The Tribunal allowed the appeal and set aside the demand for duty, interest, and penalty imposed on the appellant. The case centered on Rule 8(3A) of Central Excise Rules, 2002, which denied CENVAT Credit utilization during periods of duty payment default. The Tribunal held that Rule 8(3A) was ultra vires following HC decisions in Gujarat and Punjab & Haryana. Since the foundational provision was invalid, the demand and penalty based on alleged misutilization of CENVAT Credit during the defaulted period lacked legal basis. The SC's disposal of related appeals removed procedural impediments, allowing the Tribunal to decide on merits and grant consequential relief. en-us Wed, 11 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773610 The Tribunal allowed the appeal and set aside the demand for duty, interest, and penalty imposed on the appellant. The case centered on Rule 8(3A) of Central Excise Rules, 2002, which denied CENVAT Credit utilization during periods of duty payment default. The Tribunal held that Rule 8(3A) was ultra vires following HC decisions in Gujarat and Punjab & Haryana. Since the foundational provision was invalid, the demand and penalty based on alleged misutilization of CENVAT Credit during the defaulted period lacked legal basis. The SC's disposal of related appeals removed procedural impediments, allowing the Tribunal to decide on merits and grant consequential relief. Case-Laws Central Excise Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773610