https://www.taxtmi.com/caselaws?id=773844 Rule 8(3A) of the Central Excise Rules, 2002, which restricted use of Cenvat credit after delayed duty payment, was treated as invalid because High Courts had already held it ultra vires and the Revenue's Supreme Court challenge was not pressed. On that basis, a demand and penalty founded solely on breach of that rule could not be sustained. The Tribunal therefore found the impugned order unsustainable, set it aside, and granted consequential relief. en-us Mon, 10 Feb 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773844 Rule 8(3A) of the Central Excise Rules, 2002, which restricted use of Cenvat credit after delayed duty payment, was treated as invalid because High Courts had already held it ultra vires and the Revenue's Supreme Court challenge was not pressed. On that basis, a demand and penalty founded solely on breach of that rule could not be sustained. The Tribunal therefore found the impugned order unsustainable, set it aside, and granted consequential relief. Case-Laws Central Excise Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773844