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2018 (2) TMI 218 - AT - Central ExciseDemand of interest - cenvat credit wrongly taken and reversed by them - Held that: - reliance placed in the case of The Commissioner of Central Excise, Pune-I Versus M/s GL & V. India Pvt Ltd [2015 (5) TMI 375 - BOMBAY HIGH COURT], where it was held that where CENVAT credit has been taken and utilized wrongly, interest should be payable from the date the CENVAT credit has been utilized wrongly for the reason that the CENVAT credit has been wrongly taken as such availment by itself does not create any liability of payment of excise duty - demand upheld - appeal dismissed - decided against appellant.
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