TMI Blog2018 (12) TMI 1922X X X X Extracts X X X X X X X X Extracts X X X X ..... ant became exempt from payment of duty. Therefore, appellant was directed to reverse the Cenvat credit through PLA for input laying in stock, work in progress and contained finished goods. Admittedly, at the time of availment of Cenvat credit the tractors are dutiable. Therefore, they were entitled to take Cenvat credit of inputs and capital goods. The appellants are entitled to pay interest fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verse Cenvat credit on the inputs laying in stock work in progress. 3. The appellant paid the Cenvat credit under protest through PLA on 14.12.2004, 16.12.2004, 27.12.2004 and 31st December, 2004 to the tune of ₹ 2,27,91,920/-. Thereafter, show cause notice dated 08.08.2005 was issued for reversal of the Cenvat credit which was not admissible to the appellant subsequent to Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as High Court in the case of Commissioner of Central Excise, Chennai-II Vs UCAL Fuel Systems Ltd. 2014 (306) ELT 26 (Mad.). 5. On the other hand learned A.R. appearing on behalf of revenue submits that the learned Commissioner (Appeals) has rightly denied the interest and appellant is entitled to claim interest after a period of 3 months ----- utilized and the same has been pointed by the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant under protest. The amount so deposited, not duty and the same has been decided by this Tribunal vide Final Order dated 30.04.2009, if amount paid under protest which is held to be not a duty. In that circumstances, in the light of the decision of Hon ble Madras High Court in the case of Central Excise, Chennai-II Vs UCAL Fuel Systems Ltd. (supra) the assessee is entitled to claim the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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