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    <title>No Interest on Unused Cenvat Credit; Required Only If Credit Is Utilized. Interest Demand Overturned.</title>
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    <description>Interest on reversal of cenvat credit - Wherever Cenvat credit has been availed but not utilized, the interest need not be paid but it has to be paid in cases where the Cenvat credit has been taken as well as utilized - demand of interest set aside.</description>
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      <description>Interest on reversal of cenvat credit - Wherever Cenvat credit has been availed but not utilized, the interest need not be paid but it has to be paid in cases where the Cenvat credit has been taken as well as utilized - demand of interest set aside.</description>
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