Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 900 - AT - Central ExciseDemand of Interest - CENVAT credit, availed wrongly, was reversed before utilization - Held that:- The appellant had reversed the credit before utilization - the demand of interest and the findings with regard to penalty cannot sustain - reliance placed in the case of Commissioner of Central Excise, Madurai Vs. Strategic Engineering [2014 (11) TMI 89 - MADRAS HIGH COURT] - Demand of Interest do not sustain - appeal allowed - decided in favor of appellant.
|