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2015 (9) TMI 1205 - CESTAT NEW DELHI

2015 (9) TMI 1205 - CESTAT NEW DELHI - TMI - Demand of interest - Whether the appellant is required to pay interest for the intervening period where they have reversed the cenvat credit taken wrongly by them - Held that:- In the case of Bill Forge, the Hon’ble Karnataka High Court has taken note of the decision of Honble Apex Court in Ind-Swift Laboratories Ltd. (2011 (2) TMI 6 - Supreme Court) and thereafter arrived at the decision that if the cenvat credit lying in the cenvat credit account w .....

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on wrongly taken reversed cenvat credit following the decision of Gurmehar Construction vs. CCE, Raipur (supra). The adjudicating authority if desires, may call for the records to verify the fact that during the intervening period, sufficient amount way lying in the cenvat credit account. - Appeal disposed of. - Excise Appeal No. 1240 of 2006 - FINAL ORDER NO. A/52327 /2015-EX(DB) - Dated:- 20-7-2015 - Mr Ashok Jindal and Mr. B Ravichandran, JJ. For The Appellant : Shri Kamaljeet Singh, Advocat .....

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