https://www.taxtmi.com/caselaws?id=121405 Rule 4(5)(a) of the Cenvat Credit Rules, 2002 permits capital goods to be sent to a job worker for processing while credit remains available. Where the capital goods were sent on 31-03-2004 and the credit was reversed on 26-07-2004, the reversal fell within the 180-day period contemplated by the rule. On that basis, no interest liability arose on the delayed reversal, and refund of interest already paid was properly admissible. en-us Wed, 11 Apr 2007 00:00:00 +0530 Mon, 30 Jul 2012 14:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121405 Rule 4(5)(a) of the Cenvat Credit Rules, 2002 permits capital goods to be sent to a job worker for processing while credit remains available. Where the capital goods were sent on 31-03-2004 and the credit was reversed on 26-07-2004, the reversal fell within the 180-day period contemplated by the rule. On that basis, no interest liability arose on the delayed reversal, and refund of interest already paid was properly admissible. Case-Laws Central Excise Wed, 11 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121405