2008 (10) TMI 511

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..... spondent. [Order]. -  The relevant facts of the case, in brief, are that during the financial year 2000-01, the respondents had taken and utilized 100% Cenvat credit on  capital goods. They were entitled to avail credit of 50% in the same financial year and the balance 50% in the subsequent financial year. 2. A show cause notice dated 2-1-2006 was issued proposing demand of inter .....

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..... tal goods were installed after 1-4-2000. In terms of Rule 57-AC(2)(9) of erstwhile Central Excise Act, 1944, the respondents were entitled to avail credit of 50% within the financial year after 1-4-2000. The Commissioner has observed that the respondents were entitled to take the entire credit on the capital goods prior to 1-4-2000. It is also observed that the respondents took the credit after 1- .....

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..... under Section 11A of the Act. The Commissioner (Appeals) passed the order following the decision of the Tribunal in the case of Dhillon Kool Drinks Beverages v. CCE, New Delhi reported in 2000 (120) E.L.T. 81 (Tri.) wherein it has been held that demand of interest under Section 11AB of the Act does not arise in the absence of determination of duty liability under Section 11A(2) of the Act. 5.&em .....

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