https://www.taxtmi.com/caselaws?id=210149 Cenvat credit reversed before the show cause notice need not be confirmed again where the notice does not seek recovery of the credit itself. The article also states that interest under Rule 13 of the Cenvat Credit Rules, 2002 read with Section 11AB of the Central Excise Act, 1944 remains payable on wrongful availment of Cenvat credit, but penalty may be denied on the facts. The practical effect is that deletion of the credit demand and penalty can be sustained while interest is restored. en-us Wed, 04 May 2011 00:00:00 +0530 Mon, 26 Nov 2012 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210149 Cenvat credit reversed before the show cause notice need not be confirmed again where the notice does not seek recovery of the credit itself. The article also states that interest under Rule 13 of the Cenvat Credit Rules, 2002 read with Section 11AB of the Central Excise Act, 1944 remains payable on wrongful availment of Cenvat credit, but penalty may be denied on the facts. The practical effect is that deletion of the credit demand and penalty can be sustained while interest is restored. Case-Laws Central Excise Wed, 04 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210149