https://www.taxtmi.com/caselaws?id=779365 A demand for alleged wrong utilisation of Cenvat credit under Rule 8(3A) of the Central Excise Rules, 2002 was found unsustainable because the demand rested solely on that provision. The Court noted that Rule 8(3A) had already been struck down by various High Courts, so the assessee could not be compelled to pay the alleged arrears in cash on that basis. The impugned demand was quashed and the writ petition succeeded. en-us Fri, 12 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779365 A demand for alleged wrong utilisation of Cenvat credit under Rule 8(3A) of the Central Excise Rules, 2002 was found unsustainable because the demand rested solely on that provision. The Court noted that Rule 8(3A) had already been struck down by various High Courts, so the assessee could not be compelled to pay the alleged arrears in cash on that basis. The impugned demand was quashed and the writ petition succeeded. Case-Laws Central Excise Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779365