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2012 (8) TMI 348 - CESTAT, AHMEDABADInterest for utilisation of cenvat credit disallowed by the lower authorities and subsequently paid by the appellant through PLA - first appellate authority while directing to take the credit of cenvat on discharging the duty liability through PLA has put an override that such credit cannot be availed till the interest is paid - Held that:- Unless the period to which the interest liability arises on the appellant is indicated, there cannot be any calculation to discharge the interest amount, which according to Revenue, the appellant has to pay. Matter is remanded back to the first appellate authority.
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