TMI Blog2018 (1) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... [2017 (4) TMI 217 - CESTAT AHMEDABAD] after analyzing the principles of the law laid down in this regard held that erroneous credit availed even if not utilized; interest could be applicable for the normal period of limitation - interest upheld - appeal dismissed - decided against appellant. - Appeal No. E/11720/2014 - ORDER No. A/10154 / 2018 - Dated:- 19-1-2018 - Dr. D. M. Misra, Hon'ble Member ( Judicial ) For the Appellant : Shri S. R. Dixit, Advocate For the Respondent : Shri A. Mishra, AR ORDER Per : Dr. D. M. Misra This is an appeal filed against the OIO-VAD-EXCUS-002-COM-068-13-14 passed by the Commissioner of Central Excise, and Service Tax-Vadodara-II. 2. Briefly stated the facts of the case are th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of CCE C. Vadodara-II vs. Gujarat Narmada Fertilizers Co. Ltd 2012 (285) ELT 336 (Guj.). Further, he has submitted that the principle of laid down by the Hon ble Supreme Court in the case of Union of India vs. Ind-Swift Laboratories Ltd. 2012 (25) STR 184 (S.C.), since delivered in a different set of circumstances not applicable to the facts of the present case. Further, he has submitted the judgement of this Tribunal in the case of Atul Ltd. and others vide final order No. A/10685-10696/2017 dated 31.03.2017 could not be applicable to the facts and circumstances of the present case, as no duty has been determined under Section 11A of CEA, 1944, and the demand for interest was only issued. 4. Per contra, the Ld. AR for the Revenue r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CG Scheme. It is the contention of the appellant that since the said credit has not been utilized, therefore, interest for the intervening period is not applicable. I find that this Tribunal in the case of Atul Ltd. and others vide its final order No. A/10685-10696/2017 dated 30.03.2017 after analyzing the principles of the law laid down in this regard held that erroneous credit availed even if not utilized; interest could be applicable for the normal period of limitation. This Tribunal observed as: 17. In these circumstances, I do not find merit in the contentions raised in the respective appeals that mere availment of CENVAT credit without its utilisation of the same will not attract interest at appropriate rate under Rule 14 of Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon the decision of the Supreme Court approving the view of the Tribunal in TVS Whirlpool Limited (supra) wherein pari materia provisions of the Customs Act were considered. This being a distinguishing feature, we feel that the appellant is entitled to succeed in the present appeals. The question of law is accordingly answered in affirmative, i.e., in favour of the appellant and against the respondent-Revenue. Further, I agree with the contention of the Ld. AR for the Revenue that the principles of law laid down in Bharat Heavy Electricals Ltd., case (supra) by the Hon ble Karnataka High Court, was in a different factual matrix, whereas the present case relates to excess credit availed, but, not utilized, hence, the said judgemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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