M/s Multibase India Ltd. Versus CCE Daman - Central Excise - CESTAT AHMEDABAD - Tri - Interest and penalty on Cenvat credit Erroneously taken till reversal Held that - Following Commissioner of Central Excise Customs V/s Sweet Industries 2010 (12) TMI 420 - GUJARAT HIGH COURT - Once CENVAT Credit taken is not utilized and subsequently reversed, there is no liability to pay interest - the appellant took credit wrongly taken and was not utilized and subsequently reversed, there is no intere................................... Central Excise - Case Laws
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