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2015 (10) TMI 667 - HC - Central ExciseWrongful availment of CENVAT Credit - Held that:- Issue relating to whether interest is payable for having wrongly taken credit in terms of Rule 14 of Cenvat Credit Rules read with Section 11AB of Central Excise Act, 1944 came up for consideration before this Court in (The Commissioner of Central Excise v. M/s. Sundaram Fasteners Limited) [2014 (2) TMI 551 - MADRAS HIGH COURT]. Since the issue involved in this appeal is squarely covered by the said decision, applying the said decision, the appeal filed by the Revenue stands allowed - Decided in favour of Revenue.
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