2007 (4) TMI 20

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....der of the Commissioner of Central Excise (Appeals), who has accepted the respondent's claim for refund of interest of Rs. 3,86,274/- paid due to delayed payment by way of reversal of Cenvat credit of Rs. 22,68,279/- taken on capital goods installed outside their factory. 2. We have heard both sides. The movement of capital goods by the respondents, who are manufacturer of motor vehicle parts, ....