Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Cenvat Credit Cannot Be Denied During Duty Default | Rule 8(3A) Declared Ultra Vires : Customs Appellate Tribunal
The Customs Appellate Tribunal holds Rule 8(3A) of Central Excise Rules ultra vires, affirming that Cenvat credit cannot be denied for duty payment during default. Penalty must be imposed under Rule 27, not Rule 25.