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2015 (8) TMI 1370 - CESTAT NEW DELHILiability of interest - Rule 14 of CCR - CENVAT credit - denial on the ground that capital goods were installed outside the factory premises - Held that: - Rule 14 has the application only when the cenvat credit has been taken or utilized wrongly - In the present case, there is no whisper in the Adjudication Order that the credit has been taken wrongly by the appellant. In absence of any wrong availment of the cenvat credit, Rule 14 cannot be invoked for confirmation of the interest liability. Clandestine removal - air handling units - Held that: - It is an admitted fact on record that the Department has not produced any evidence to substantiate the clandestine removal in the present case. No findings have been recorded as to who are the buyer of the clandestinely removed goods, the receipt of consideration towards sale of those clandestinely removed goods etc - demand set aside. Appeal allowed - decided in favor of appellant.
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