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    <title>2010 (7) TMI 430 - GUJARAT HIGH COURT</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to reverse the order for payment of interest on wrongly availed Cenvat credit under Rule 14 of the Cenvat Credit Rules, 2004. The appellant&#039;s challenge was dismissed as the Tribunal found no legal basis to intervene, relying on factual findings that the wrongly availed credit was not utilized based on the maintained balance in the Cenvat Credit account.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision to reverse the order for payment of interest on wrongly availed Cenvat credit under Rule 14 of the Cenvat Credit Rules, 2004. The appellant&#039;s challenge was dismissed as the Tribunal found no legal basis to intervene, relying on factual findings that the wrongly availed credit was not utilized based on the maintained balance in the Cenvat Credit account.</description>
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