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2010 (3) TMI 512 - AT - Central ExciseInterest – Cenvat - The issue in this case relates to payment of interest in respect of Cenvat credit taken but not utilized. Revenue placing reliance on C.B.E.&C. Circular No. 897/17/2009-CX., dated 3.9.2009 clarifying interest payable. Held that – in the light of the decision of Ind-Swift Laboratories Ltd. v. UOI [2009 (7) TMI 98 - PUNJAB & HARYANA HIGH COURT], holding that no interest chargeable.
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