TMI Blog2019 (5) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... se of calculating interest as this is the duty which is actually not paid. The interest is payable on the differential amount only. However, in this case, the availability of credit is in dispute and this Bench has directed the lower authorities to allow credit after verifying the record, available with the appellants or the Department, pertaining to receipt (imports), storage and distribution of parts to various service centres within three months of receipt of the order. In view of the Miscellaneous Order, we find that the claim of interest by the appellant is pre-mature. The amount of credit available to the appellant needs to be arrived at by the authorities and thereafter, the net amount payable as on the date of payment of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the entire duty as held in the following cases: CCE, Cochin v. Fact Ltd. 2017 (355) ELT 55 (Ker.). CCE, Puducherry v. CESTAT, Chennai 2017 (346) ELT 80 (Mad.). Vikash J.Shah v. Commissioner (Appeals), Coimbatore 2016 (334) ELT 491 (Mad.). 2.1. He submits that what is relevant for interest is duty not paid and not the entire duty which is paid which includes the CENVAT credit available to them. Therefore, he submits that interest is payable on differential duty paid in cash over and above the available credit. 3. On the other hand, learned Authorized Representative has reiterated the findings of OIO and OIA and submitted that the availability of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the issue raised is covered against the respondent and in favour of the appellant by the decision of the Apex Court in [(2009) 9 SCC 101 = 2009 (240) E.L.T. 661 (S.C.)] wherein it was held that Cenvat credit for duty paid on inputs used in the manufacture of exempted final products is not allowed. In the light of the binding decision of the Apex Court, it was conceded that this appeal will have to be necessarily allowed, and Annexure A4 and A6 orders set aside. Learned counsel appearing for the respondent however submitted, relying on the decision of the Division Bench of this Court in W.A. No. 1922 of 2011, that if during the relevant period namely from March, 2000 to November, 2012 utilisable Cenvat credit was available, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit was available during the period from March, 2000 to November, 2002. Needless to say, if after such enquiry it is found that the input credit was available, the respondent will not be liable to pay interest for the reason that it is only a question of belated adjustment of duty credit of the input credit available. If on the other hand after such enquiry it is found that there is short fall or deficit in the input credit available, the respondent will necessarily be liable to pay interest for the period of default. 5.1. In view of the above, we find that the interest is payable on the differential amount only. However, in this case, the availability of credit is in dispute and this Bench has directed the lower authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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