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2011 (1) TMI 850 - CESTAT BANGALOREDemand of interest - Inputs used in the manufacture and clearance of both exempted and dutiable final products without maintaining separate accounts - found to have been taken as credit of Service Tax paid on input services exclusively used in the manufacture of exempted products paid by the appellant - The appellant has submitted that the said amount remained as an entry in the cenvat account and the same was not utilized - Therefore, no liability to interest as ordered by the Adjudicating Authority arose in respect of the disputed credit - Find that this aspect is covered in favour of the assessee by the judgment of the Hon'ble High Court of Punjab and Haryana in the case of Ind Swift Laboratories Ltd. Vs. UOI - [2009 -TMI - 34688 - PUNJAB & HARYANA HIGH COURT ]- However, the above relief would be admissible subject to verification of the claim of the appellants that the impugned amount remained as an entry in their cenvat account and was not utilized - Decided in favour of assessee.
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