2007 (4) TMI 20

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....l 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, to their job workers for further pr....