2013 (9) TMI 1166

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..... rd reveals that Cenvat credit figure of ₹ 7,85,213/- was only recorded during the period November, 2004 to November, 2006 without that being utilised by the appellant, there should not be any interest payable. Revenue was not prejudiced by such entry without being utilised. Upon Revenue s advice in November, 2006, the appellant reversed the credit in its record on 30-12-2006. Therefore there .....

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..... sence of any mala fide of the appellant. 5. Revenue relies on the decision of Hon ble Supreme Court in the case of UOI v. Ind-Swift Laboratories Ltd. - 2011 (265) E.L.T. 3 (S.C.) = 2012 (25) S.T.R. 184 (S.C.) to press its case that interest is leviable. But appellant denies the same on the basis of judgment of the Apex Court in the case of CCE, Mumbai-I v. Bombay Dyeing Mfg. Co. Ltd. - 2007 ( .....

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