https://www.taxtmi.com/caselaws?id=369814 The Tribunal remanded the case for factual verification by the adjudicating authority regarding the availability and non-utilization of the CENVAT credit balance. If the appellant's claim is validated, no interest should be charged. The appeal was allowed for statistical purposes, emphasizing the importance of verifying the CENVAT credit balance to assess the validity of the interest demand. en-us Tue, 30 Oct 2018 00:00:00 +0530 Sat, 03 Nov 2018 13:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369814 The Tribunal remanded the case for factual verification by the adjudicating authority regarding the availability and non-utilization of the CENVAT credit balance. If the appellant's claim is validated, no interest should be charged. The appeal was allowed for statistical purposes, emphasizing the importance of verifying the CENVAT credit balance to assess the validity of the interest demand. Case-Laws Central Excise Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369814