2017 (1) TMI 545

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....DER The present appeal is only with reference to the interest liability of the appellant on Cenvat credit of duty availed on various capital goods which were later denied by the Department in adjudication proceedings. An amount of Rs. 21,86,976/- availed as credit of capital goods was denied and ordered to be recovered by the Original Authority. Vide his order dated 4-1-2008, the Original Authori....

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....nt/PLA account except during the month of August, 2004, September, 2003, October, 2003. During these three months, the combined balance available with them fell below the disputed amount. He agreed that the interest liability may arise only for that period, not for the whole amount for the whole period. 3. Ld. AR submitted that the impugned order considered only the credit with reference to ....