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    <title>2014 (11) TMI 243 - CESTAT MUMBAI</title>
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    <description>The Tribunal affirmed that interest liability on CENVAT credit availed depends on duty payment responsibility. The Commissioner (Appeals) ruled no interest demand justified as the assessee was not liable to pay duty. The Tribunal upheld this decision, dismissing the Revenue&#039;s appeal.</description>
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      <title>2014 (11) TMI 243 - CESTAT MUMBAI</title>
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      <description>The Tribunal affirmed that interest liability on CENVAT credit availed depends on duty payment responsibility. The Commissioner (Appeals) ruled no interest demand justified as the assessee was not liable to pay duty. The Tribunal upheld this decision, dismissing the Revenue&#039;s appeal.</description>
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