2015 (10) TMI 1164

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..... d against Order-in-Appeal No. AV(16) 305/2014 dtd. 29/1/2014 passed by the Commissioner (Appeals) of Central Excise & Customs, Aurangabad, wherein appeal of the appellant was rejected. The fact of the case is that appellant are engaged in the manufacture of excisable goods viz. Motor Vehicle Part falling under Chapter Subheading NO. 87141900 of the First Schedule of the Central Excise Tariff Act, .....

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..... pointing out by the department on 14/5/2012 i.e. before the issuance of show cause notice. Aggrieved by the said order appellant filed appeal before the Commissioner (Appeals) who vide impugned order rejected the appeal therefore appellant is before me. 2. When the matter was called for hearing none appeared on behalf of the appellant nor any request for adjournment is on record, therefore I am .....

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..... but same was not unutilized and therefore interest cannot be charged. I do not agree with this submission of the appellant for the reason that as per Hon'ble Supreme Court judgment in the case of Union of India vs. Ind-Swift Laboratories Ltd. [ 2011(265) ELT 3 (SC) interest is chargeable right from the date of availing Cenvat Credit in the Cenvat account and not from the date of utilization. .....

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