https://www.taxtmi.com/caselaws?id=189819 Where inputs used in manufacturing were later embedded in finished goods that were destroyed after remission of duty was granted, the applicable CENVAT rule required reversal of the credit taken on those inputs. It did not, however, contain any provision for charging interest on the reversed credit. Applying strict construction of taxing provisions, the text states that nothing can be added by interpretation. On that basis, interest was held not recoverable on the reversed CENVAT credit, and the impugned order was set aside. en-us Fri, 13 Jan 2017 00:00:00 +0530 Sat, 10 Feb 2018 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189819 Where inputs used in manufacturing were later embedded in finished goods that were destroyed after remission of duty was granted, the applicable CENVAT rule required reversal of the credit taken on those inputs. It did not, however, contain any provision for charging interest on the reversed credit. Applying strict construction of taxing provisions, the text states that nothing can be added by interpretation. On that basis, interest was held not recoverable on the reversed CENVAT credit, and the impugned order was set aside. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189819