2025 (10) TMI 161

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....o. 6378 of 2024 And W. M. P. No. 7096 of 2024 - -<br>Central Excise<br>Honourable Mr.Justice N.Anand Venkatesh For the Petitioner : Mr.K.Sankaranarayanan For the Respondents : Mr.Rajinish Pathiyil Senior Panel Counsel ORDER This Writ Petition has been filed challenging the proceedings of the second respondent dated 07.02.2024, wherein, the second respondent, based on Rule 8(3A) of the ....

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.... on &#39;specified input services&#39; used in the manufacture of finished goods and Cenvat credit can be utilized towards payment of duty on finished goods, subject to fulfilment of certain conditions. 4. The case against the petitioner is that they have filed their excise returns for the period from August 2011 to March 2012 declaring the total duty payable as Rs. 29,15,030/- and have paid Rs....

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.... into the merits of the case, since Rule 8(3A) of the Central Excise Rules, 2002, has already been struck down by various High Courts and orders have been passed even by this Court in this regard. 7. Useful reference can be made to the judgment of the Division Bench of this Court in the case of Commissioner of C.Ex., Chennai-III vs. Star Drugs and Research Labs Limited, reported in 2016 (338) E....