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2015 (10) TMI 1830
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....The Respondent : Shri Jitendra Nair, A.R. Per: P.K. Das 1. After hearing both the sides, we find that the appeal may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay petition, we take up the appeal for hearing. 2. After hearing both the sides and on perusal of the records, we find that the appellants were engaged in the manufacture of PVC Sheeting & ....
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.... (310) ELT 833 (Guj.) held that the portion "without utilizing the CENVAT Credit" of sub-rule (3A) of Rule 8 of Central Excise Rules, 2002, shall be rendered invalid." The relevant portion of the said decision is reproduced below:- "36. In the result, the condition contained in sub-rule (3A) of Rule 8 for payment of duty without utilizing the CENVAT Credit till an assessee pays the outstanding ....