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2017 (5) TMI 814 - AT - Central ExciseLiability of interest - CENVAT credit availed wrongly was reversed - Held that: - In the present appeals there is no clear finding of non-utilisation of the credit availed during the passage of time - There is no clarity on the facts of the case in the present appeals and therefore, the said appeals cannot be decided merely on the basis of the case laws as cited by both the sides - the appeals are allowed by way of remand to the Adjudicating Authority to decide afresh - appeal allowed by way of remand.
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