A.R. METALLURGICALS P. LTD. Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) This civil miscellaneous appeal, at the instance of the assessee, was admitted on the following substantial questions of law:-

(2.) Heard the learned Counsel for the appellant and the learned Senior Panel Counsel for the respondents. Since the issue raised in this civil miscellaneous appeal has already been decided by the Gujarat High Court in the judgments in Indsur Global Ltd. v. Union of India, 2014 310 ELT 833 and in Precision Fasteners Ltd. v. Commissioner of Central Excise, 2015 316 ELT 595, declaring that the condition contained in sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002 for payment of duty without utilizing the Cenvat credit till an assessee pays the outstanding amount including interest is unconstitutional and that the subsequent proceedings initiated by the Department for demanding tax were set at naught, which were followed by us in a batch of writ petitions in W.P. Nos. 2506 of 2011, etc., dated 27-3-2015 (M/s. Malladi Drugs & Pharmaceuticals Ltd., Ranipet etc., etc., v. Union of India rep. by its Secretary, Ministry of Finance, etc.) deciding the issue in favour of the assessees therein for the reasons stated therein, following the same, this civil miscellaneous appeal is allowed and the substantial questions of law are answered in favour of the assessee and against the Department. Consequently, M.P. No. 1 of 2011 is closed. No costs.