https://www.taxtmi.com/highlights?id=58142 CENVAT Credit - capital goods - capital goods were not received into the factory - The allegation is now proved to be wrong after the verification by the Range Officer. In such circumstances, allegation of wrong availment of credit cannot sustain and therefore, the interest thereon also would not sustain. - AT en-us Fri, 28 May 2021 13:38:06 +0530 Fri, 28 May 2021 13:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58142 CENVAT Credit - capital goods - capital goods were not received into the factory - The allegation is now proved to be wrong after the verification by the Range Officer. In such circumstances, allegation of wrong availment of credit cannot sustain and therefore, the interest thereon also would not sustain. - AT Highlights Central Excise Fri, 28 May 2021 13:38:06 +0530 https://www.taxtmi.com/highlights?id=58142