Gujarat High Court Declares Rule 8(3A) Unconstitutional, Allows CENVAT Credit for Excise Duty Payment Nationwide, Including Maharashtra. (3A.

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....Bar on utilization of CENVAT Credit on payment of excise duty - Once Rule 8(3A) has been declared as unconstitutional to the extent it prohibited utilizing Cenvat credit by Gujarat High Court, being a central Rules having all India application, it would equally apply within the State of Maharashtra, hence the discharge of payment of duty on the final products utilization of CENVAT Credit is allowable....