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2018 (1) TMI 298 - AT - Central ExciseWhether the appellant are required to reverse interest on the Cenvat credit availed by the appellant, during the period April 2008 to July 2011? - Held that: - this issue of recovery of interest on the Cenvat credit availed, but, not utilized had been considered by this Tribunal in the case of CCE & ST, Surat Vs. Atul Limited [2017 (4) TMI 217-CESTAT Ahmedabad], whereunder analysing the principles of law settled by the Hon’ble Supreme Court, this Tribunal came to the conclusion that interest would be leviable on the inadmissible credit even if not utilized - appeal dismissed - decided against appellant.
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