https://www.taxtmi.com/caselaws?id=800765 Rule 8(3A) of the Central Excise Rules, 2002 required duty during a payment default period to be discharged without using CENVAT credit. Judicial precedents had declared that restriction ultra vires, so CENVAT credit could not be denied merely because it was used to pay excise duty during the default period. Where outstanding duty and applicable interest were subsequently paid, the settled legal position applied and the credit restriction had no operative effect. en-us Mon, 05 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800765 Rule 8(3A) of the Central Excise Rules, 2002 required duty during a payment default period to be discharged without using CENVAT credit. Judicial precedents had declared that restriction ultra vires, so CENVAT credit could not be denied merely because it was used to pay excise duty during the default period. Where outstanding duty and applicable interest were subsequently paid, the settled legal position applied and the credit restriction had no operative effect. Case-Laws Central Excise Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800765