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If Assessee has merely taken cenvat credit and not utilized or taken any advantage of such credit, payment of interest is not sustainable
Case Law Details
- Case Name
- Lafarge India Pvt. Ltd. Vs CCE (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All CESTAT, CESTAT Delhi
Merely credit was taken by the assessee and not utilized and not taken any advantage of such credit, payment of interest is not sustainable. There is no allegation that the appellant utilized or taken any advantage of the credit and therefore recovery of interest is set aside.
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block No. 2, R.K. Puram, New Delhi – 110 066.
Principal Bench, New Delhi
COURT NO. III
Excise Appeal No. 3873 of 2005 SM (BR)
[Arising out of the Order-in-Appeal No. 63/RPR-I/2005 dated 28/07/2005 passed by The Commissioner of Central Excise (Appeal...
