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    <title>No Interest on Unused CENVAT Credit: Recording in Account Books Alone Doesn&#039;t Trigger Interest Payment Obligation.</title>
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    <description>Demand of Interest - CENVAT Credit availed but not utilized - since the assessee has not taken the benefit of the cenvat credit taken except entry in their account books, there was no liability to pay the interest.</description>
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      <description>Demand of Interest - CENVAT Credit availed but not utilized - since the assessee has not taken the benefit of the cenvat credit taken except entry in their account books, there was no liability to pay the interest.</description>
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