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2008 (4) TMI 129 - CESTAT, CHENNAICredit taken wrongly as the credit relatable to the new unit was taken initially by another unit of the assessee company - appellant’s submission that interest is demandable only if the amount of credit taken wrongly had been utilized, is acceptable – since wrongly taken credit was not utilized and was reversed before issue of SCN, interest and penalty are not imposable
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