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    <title>Cenvat Credit Register</title>
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    <description>Failure to debit a monthly excise duty in the cenvat credit register, even where the excise return shows the correct debit, attracts interest under the central excise interest provisions because non-adjustment or non-payment of monthly excise duty by the stipulated date is not covered by the exemption applicable to wrongly availed but unused cenvat credit; audit discovery of the omission does not eliminate interest liability.</description>
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      <description>Failure to debit a monthly excise duty in the cenvat credit register, even where the excise return shows the correct debit, attracts interest under the central excise interest provisions because non-adjustment or non-payment of monthly excise duty by the stipulated date is not covered by the exemption applicable to wrongly availed but unused cenvat credit; audit discovery of the omission does not eliminate interest liability.</description>
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