2009 (7) TMI 991

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....M.K. Rajak, SDR, for the Respondent. [Order]. - The brief facts of the case are that the appellants were engaged in manufacture of Cement starting from clinker as input. The Central Excise duty paid on clinker was availed as credit from time to time on receipt of input (clinker). The appellants stopped their manufacturing operations in September 2002 and surrendered the C. Ex. registration. ....

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..... 645/36/2002-CX dated 16-7-02 requiring that credit availed must be paid back when inputs are fully written off. The appellants while paying the amount, did not contest the legal validity of the same. Subsequently, the appellants were issued notice for recovery of interest under sub-rule 3 of Rule 8 of C. Ex. Rules, 2002 read with Rule 12 of Cenvat Credit Rules, 2002 read with Section 11AB of CEA....

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....nbsp;    ASCO (India) Ltd. v. CCE, Chennai - 2007 (213) E.L.T. 553 (Tri.-Chennai) (b)     Bharat Heavy Electricals Ltd. v. CCE, Bangalore - 2002 (50) R.L.T. 208 (CEGAT-Bang.) (c)     CCE, Nagpur v. Ultra Tech Cement Ltd. - 2008 (223) E.L.T. 303 (Tri. - Mumbai) (d)    CCE v. Indian Petrochemicals Corpn. Ltd. - 2008 (226)....