2016 (12) TMI 721

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....e Respondent: Shri M.R. Sharma, A.R. PER: S.K. MOHANTY This appeal is directed against the impugned order dated 16.10.2012 passed by the Commissioner (Appeals), Central Excise and Customs, New Delhi. 2. Brief facts of the case are that the appellant is engaged in the manufacture of Wiring harness, falling under Chapter 85 of the Central Excise Tariff Act, 1985. During the period April 201....

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....ated 16.10.2012 has upheld the adjudged demand. Hence, the present appeal before this Tribunal. 3. Shri Vijay Kumar, the Director of the appellant company submits that the Central Excise duty for the defaulted period was deposited alongwith interest, which has been appropriated in the adjudication order. He submits that utilization of cenvat credit for payment of Central Excise duty on clearanc....

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....egarding utilization of cenvat credit was the subject matter of dispute before the Hon'ble Gujarat High Court in the case of Indsur Global Ltd. (supra), wherein the Hon'ble Court have declared the phrase "without utilizing the cenvat credit" contained in Sub-Rule (3A) of Rule 8 of the Central Excise Rules, 2002, as invalid. The effect of said judgment is that during the defaulted period, the asses....