https://www.taxtmi.com/highlights?id=13932 There is no difference between the expression credit taken and the credit utilised for the purpose of recovery of wrongly availed credit Rule 14 of Cenvat Credit Rules, and if any credit has been taken wrongly, even though not availed, interest liability would accrue – Interest payable on the wrong availment of Cenvat Credit - AT en-us Fri, 16 Aug 2013 11:59:52 +0530 Fri, 16 Aug 2013 11:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13932 There is no difference between the expression credit taken and the credit utilised for the purpose of recovery of wrongly availed credit Rule 14 of Cenvat Credit Rules, and if any credit has been taken wrongly, even though not availed, interest liability would accrue – Interest payable on the wrong availment of Cenvat Credit - AT Highlights Central Excise Fri, 16 Aug 2013 11:59:52 +0530 https://www.taxtmi.com/highlights?id=13932