https://www.taxtmi.com/caselaws?id=188011 Interest was held not recoverable on Cenvat credit reversed by the assessee in respect of obsolete inputs, because the proportionate credit had been reversed before issuance of the show cause notice. The appellate authority also noted that the Revenue produced no material showing wrongful availment of credit in breach of the governing Cenvat provisions, so the demand for interest could not be sustained. en-us Tue, 26 Jun 2007 00:00:00 +0530 Tue, 15 Nov 2016 18:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188011 Interest was held not recoverable on Cenvat credit reversed by the assessee in respect of obsolete inputs, because the proportionate credit had been reversed before issuance of the show cause notice. The appellate authority also noted that the Revenue produced no material showing wrongful availment of credit in breach of the governing Cenvat provisions, so the demand for interest could not be sustained. Case-Laws Central Excise Tue, 26 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188011