2018 (2) TMI 1671

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..... both sides. 2. This is an appeal filed against the OIA-VAD-EXCUS-002-APP-063-2017-18 dt 01/05/2017 passed by the Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-VADODARA-I. 3. The short issue involved in the present case is: whether the appellant is required to pay penalty of Rs. 1,70,000/- and interest of Rs. 97,736/- for wrong availment of Cenvat credit of Rs. 1 .....

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..... no penalty is imposable on them. 5. The Ld. AR for the Revenue submits that this Tribunal has held that interest on erroneous credit though availed but not utilised is payable in the case Atul Ltd & Others Vs CCE&ST, Rajkot- A/10685-10696/2017 dt 31.3.2017. 6. I find that admittedly the appellant had initially availed Cenvat credit twice on the same input invoice and also wrongly availed credit .....

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