https://www.taxtmi.com/caselaws?id=723 Where the Revenue's own case was that yarn had been removed as such and no manufacture of fabrics had occurred, Rule 3(3) of the CENVAT Credit Rules, 2002 permitted utilisation of the credit already taken, and separate cash recovery for the same duty element was treated as impermissible double duty. The settlement also held that interest was payable on the short-paid amount, while granting immunity from penalty and prosecution, with limited relief on interest in settlement proceedings. en-us Tue, 18 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=723 Where the Revenue's own case was that yarn had been removed as such and no manufacture of fabrics had occurred, Rule 3(3) of the CENVAT Credit Rules, 2002 permitted utilisation of the credit already taken, and separate cash recovery for the same duty element was treated as impermissible double duty. The settlement also held that interest was payable on the short-paid amount, while granting immunity from penalty and prosecution, with limited relief on interest in settlement proceedings. Case-Laws Central Excise Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=723