https://www.taxtmi.com/caselaws?id=119379 Excess reversal of Cenvat credit on clearance of inputs as such does not justify a fresh duty demand where the assessee has already reversed more credit than the amount legally required. The relevant rule requires reversal only to the extent of duty attributable to the removed inputs, and a demand cannot be sustained when the net effect is payment of more duty than due. Because the duty demand failed, the consequential interest demand also fell away. The demand was therefore set aside with consequential relief. en-us Wed, 04 Jan 2006 00:00:00 +0530 Tue, 10 Jul 2012 17:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119379 Excess reversal of Cenvat credit on clearance of inputs as such does not justify a fresh duty demand where the assessee has already reversed more credit than the amount legally required. The relevant rule requires reversal only to the extent of duty attributable to the removed inputs, and a demand cannot be sustained when the net effect is payment of more duty than due. Because the duty demand failed, the consequential interest demand also fell away. The demand was therefore set aside with consequential relief. Case-Laws Central Excise Wed, 04 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119379