https://www.taxtmi.com/caselaws?id=466595 Rule 8(3A) of the Central Excise Rules was held ultra vires for purporting to deny utilisation of Cenvat credit; the Tribunal's reliance on prior High Court authorities that struck down the rule was affirmed and its allowance of Cenvat credit was sustained. The court rejected the department's attempt to undermine those High Court decisions by reference to a subsequent Supreme Court disposal on low tax effect, holding that multiple High Court rulings invalidating a central subordinate provision continue to bind and do not permit entertaining the departmental appeal, which was dismissed. en-us Fri, 04 Apr 2025 00:00:00 +0530 Fri, 13 Feb 2026 19:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466595 Rule 8(3A) of the Central Excise Rules was held ultra vires for purporting to deny utilisation of Cenvat credit; the Tribunal's reliance on prior High Court authorities that struck down the rule was affirmed and its allowance of Cenvat credit was sustained. The court rejected the department's attempt to undermine those High Court decisions by reference to a subsequent Supreme Court disposal on low tax effect, holding that multiple High Court rulings invalidating a central subordinate provision continue to bind and do not permit entertaining the departmental appeal, which was dismissed. Case-Laws Central Excise Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466595