https://www.taxtmi.com/caselaws?id=203149 Cenvat credit on inputs sent to job workers had to be reversed if the goods were not received back within 180 days under Rule 4(5)(a), but interest could arise under Rule 14 only where the credit was actually taken or utilised wrongly. The record did not clearly establish whether the reversed credit had remained unutilised in the books or had been used for payment of duty on final products. That factual position required verification before any interest liability could be confirmed, so the matter was sent back for fresh adjudication. en-us Tue, 07 Sep 2010 00:00:00 +0530 Wed, 21 Dec 2011 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203149 Cenvat credit on inputs sent to job workers had to be reversed if the goods were not received back within 180 days under Rule 4(5)(a), but interest could arise under Rule 14 only where the credit was actually taken or utilised wrongly. The record did not clearly establish whether the reversed credit had remained unutilised in the books or had been used for payment of duty on final products. That factual position required verification before any interest liability could be confirmed, so the matter was sent back for fresh adjudication. Case-Laws Central Excise Tue, 07 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203149