Rule 8(3A) providing for non-entitlement of Cenvat credit for duty-default beyond 30 days is unconst

Excise & Customs : Rule 8(3A) providing for non-entitlement of Cenvat facility for duty-default beyond 30 days is arbitrary and unreasonable restriction on right to carry on business; hence, expression 'without utilizing the cenvat credit' appearing in rule 8(3A) was quashed