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2017 (1) TMI 358 - AT - Central ExciseInterest - cenvat credit - various items of structural steel which have been used for fabricating parts of capital goods as well as their supporting structures - Held that: - the issue is no more res integra and stand covered in favor of the appellant. The decisions in the appellant’s own case for a different period [2016 (1) TMI 917 - CESTAT NEW DELHI], where the appellant has suo motu reversed cenvat credits to the extent of ₹ 80,87,465/- and ₹ 14,10,292/-. Since the reversal is not challenged by the appellant, the same is upheld. However, there is no justification to charge interest on such amount from the date of availing credit till the date of reversal, since we are holding that the credit itself is allowable - appeal allowed - decided in favor of assessee.
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