TMI Blog2014 (11) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal in the case of SOLAR CHEMFERTS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, THANE-I [ 2011 (6) TMI 640 - CESTAT, MUMBAI] has already held that in such cases of default, it is not necessary for the appellants to deposit the entire amount utilized as CENVAT credit in cash but it is sufficient if the interest is paid. The learned counsel agrees to deposit the interest and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel submits that the issue is no longer res integra and this Tribunal in the case of Solar Chemferts Pvt. Ltd. 2012 (276) E.L.T. 273 (Tri.-Mum.) has already held that in such cases of default, it is not necessary for the appellants to deposit the entire amount utilized as CENVAT credit in cash but it is sufficient if the interest is paid. This was followed by this Bench in Final Order No. 21192-21 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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