2017 (3) TMI 925

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....e Respondent ORDER The present appeal has been filed challenging order dated 04.05.2012 passed by the Commissioner (A) Indore. The appellant is engaged in the manufacture of CI casting and engine parts classifiable under Chapter Heading 7325 as well as 8409 of the Central Excise Tariff. The dispute is regarding the credit of Rs. 51,07,765/-availed erroneously during the period 2007-08 to 200....

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.... 5. However, Ld. DR reiterated the impugned order and contended that the interest will be liable to be paid in cases where the credit has been erroneously taken even if not utilized. Both the sides relied on various case laws supporting their view points. 6. Ld. DR further submitted that Rule 14 of the Cenvat Credit Rules has been amended only w.e.f. 01.03.2015 to the effect that the interes....

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.... Pvt. Ltd. Vs. CCE Bangalore 2016 (42) STR 285 (Tri-Bang.), the Tribunal has decided the issue in favour of the appellant after careful consideration of various decisions on the subject. In this decision the Tribunal has held as follows: "5.6.1 All the above facts, strictly speaking do not clearly prove that the CENVAT credit taken on the excess payment of service tax was in the strict category....