Assessee can discharge duty by utilizing Cenvat Credit – Rule 8 (3A) is ultra vires

Prasanthi Wax Oils Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

CESTAT find that the issue is no more res integra and is squarely covered by the judgement of the Hon’ble Calcutta High Court in the case of M/s. Goyal MG Gases Pvt. Ltd. Vs. Union of India & Others reported in 2017 (8) TMI 1515 – CALCUTTA HIGH COURT, wherein it is categorically held that when Rule 8 (3A) is declared ultra vires by the different High Courts then the Revenue cannot take a different stand contrary to

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