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2016 (12) TMI 197 - CESTAT HYDERABADCENVAT credit - the assessee filed an appeal before the Tribunal along with an application for COD in filing the appeal. The Tribunal dismissed the application for COD against which the appellants approached the Hon'ble High Court. Meanwhile the appellants who had reversed the credit earlier had taken suo moto credit of the same amount. The present appeal relates to this credit availed by the appellant suo moto - Held that: - In view of the finding that the appellant had availed credit before the finality of the demand raised as per the earlier show-cause notice, the claim of interest on behalf of the Department is legal and proper. In view thereof, the impugned order is modified only to the extent of setting aside the demand of interest - appeal allowed - decided partly in favor of Department.
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