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2011 (6) TMI 575 - AT - Central ExciseLevy of interest on wrongly taken credit – Held that:- According to Rule 15 of Cenvat Credit Rules, 2004 where the credit has been taken or utilised wrongly, the same shall be recovered along with interest from the manufacturer and the provisions of Section 11A and 11AB of the Central Excise Act, 1944 shall apply mutatis mutandis for effecting such recovery, Padmashri V.V. Patil S.S.K. Ltd. (2007 - TMI - 1645 - HIGH COURT, BOMBAY - Central Excise) , levy of interest upheld and appeal rejected
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