2017 (6) TMI 748

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....ppeal is filed by the Revenue against Order-in-Appeal No. HYD-EXCUS-004-APP-048-15-16 CE dated 09.03.2016. 2.   None appeared on behalf of the respondent, though notice was issued.  Since the issue lies in a narrow compass, the same is taken up for disposal in absence of any representation from respondent.  3.   Heard the Ld. Departmental Representative and peru....

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....nbsp; The Rule 8 (3A) imposes restriction on utilization of CENVAT credit during the default period.  The department, in addition to other case laws, relied upon decisions in the case of Unirols Airtex Vs. Assistant Commissioner of Central Excise, Coimbatore - 2013 (296) ELT 449 (Mad.) and Manjunath Industries Vs. Commissioner of Central Excise (Appeals-I) - 2013-TIOL-285-HC-Kar-CX.  The....

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.... the CENVAT credit" of sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002, shall be invalid, the decisions of Hon'ble High Courts of Madras and Karnataka relied on by department are not relevant.  In the orders passed by the lower adjudicating authority, it is recorded that there was delay in payment of duty for the quarter ending of March, 2013.  I find that the appellant has pai....