2014 (8) TMI 138

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....are directed against the Order-in-Original No. 03/CE/2014 dated 26.2.2014 passed by the Commissioner of Central Excise, Nagpur. Vide the impugned order, the learned Commissioner has confirmed a Central Excise duty demand of Rs. 55,04,474/- for the period June, 2012 to December, 2012 being the ineligible CENVAT Credit wrongly utilized for clearance of goods. He has also ordered for recovery of inte....

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.... case of Uniroll Airtex - 2013 (296) ELT 449 (Mad). In these decisions, it has been held by the Hon'ble High Courts that during the period of default, there is no provision for utilization of CENVAT Credit and the goods have to be cleared on payment of duty in cash and utilization of CENVAT Credit is a nullity during the default period. 4. We have carefully considered the submissions made. 4....