https://www.taxtmi.com/caselaws?id=153429 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal regarding the demand for interest under Section 11AB and the interpretation of Rule 14 of Cenvat Credit Rules, 2004. The case emphasized the significance of factual evidence in determining the correct application of rules concerning Cenvat credit availment and reversal, indicating that interest may not be demanded if the credit remains unutilized for duty payment. en-us Tue, 12 Jan 2010 00:00:00 +0530 Thu, 25 May 2017 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153429 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal regarding the demand for interest under Section 11AB and the interpretation of Rule 14 of Cenvat Credit Rules, 2004. The case emphasized the significance of factual evidence in determining the correct application of rules concerning Cenvat credit availment and reversal, indicating that interest may not be demanded if the credit remains unutilized for duty payment. Case-Laws Central Excise Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153429