Tribunal reverses credit on items not returned within 180 days, but appellants win appeal on interest payment issue.

The Tribunal's decision to reverse credit on items not returned within 180 days under CENVAT Credit Rules, 2004 is overturned. The appellants had already reversed the credit and contested interest payment, which is now set aside. The appeals are allowed.

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The judgment directs reversal of credit on jigs, fixtures, moulds, and dies not returned within 180 days under CENVAT Credit Rules, 2004. The Tribunal decision states no liability for reversal based on return condition. The appellants already reversed the credit, contesting interest payment. The direction for interest payment is set aside based on Tribunal's decision, and the appeals are allowed.

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