Held - As held by the Hon’ble Gujarat High Court in the case of M/s. Indsur Global Ltd and further upheld by the Hon’ble Supreme Court, portion of Rule 8 (3A) of the Central Excise Rules, 2002 to the extent "payment of duty without utilizing the Cenvat Credit till an assessee pays the outstanding amount including interest” is held to be ultra virus. This means that duty paid by th.....

Held - We have carefully heard both the sides in detail. The issue in brief is that though entire defaulted amount of central excise duty along with interest stands deposited with a delay of few weeks, the Department is of the view that as per the provisions of Rule 8(3A) of Central Excise Rules, 2002, the appellant should have paid the entire delayed payment of Rs. 1,41,36,316/- in cash rather than same being paid by utilizing Cenvat credits......

Held -  In terms of the Proforma of ER-1 reproduced above and the provisions of Rule 8, there appears to be no bar created on utilization of the CENVAT Credit for the payment of defaulted duty.

Board has considered issue of payments of arrears from the CENVAT Credit account that, have arisen in terms of the Rule 8 of the Central Excise Rules 2002 and other arrears, and has .....