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2018 (6) TMI 43 - HC - Central ExciseCenvat Credit wrongly availed - Demand of Interest and penalty - reversal of ineligible credit on being pointed out, prior to its utilization - Rule 6 of CCR - Held that:- Since the credit had been reversed by the respondent prior to its utilisation, the Tribunal rightly held the demand of interest unsustainable. Penalty - intent to evade duty - Held that:- since there was no intention to evade payment of duty on the part of the respondent, the same was also held to be unwarranted. Appeal dismissed - decided against appellant.
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