https://www.taxtmi.com/caselaws?id=124621 Irregular Cenvat credit availment did not justify interest or penalty where the credit was never utilised, the factory had not commenced production, and no goods were cleared during the relevant period. On those facts, the Tribunal treated the mere taking of excess credit as insufficient to trigger recovery consequences, since the credit had been reversed without utilisation and the case did not support penal action. The impugned order was set aside and consequential relief followed. en-us Thu, 24 Jul 2008 00:00:00 +0530 Wed, 03 Oct 2012 15:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124621 Irregular Cenvat credit availment did not justify interest or penalty where the credit was never utilised, the factory had not commenced production, and no goods were cleared during the relevant period. On those facts, the Tribunal treated the mere taking of excess credit as insufficient to trigger recovery consequences, since the credit had been reversed without utilisation and the case did not support penal action. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Thu, 24 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124621