2014 (11) TMI 1139
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....lated credit of nearly Rs. 1 crore at all times. They record CENVAT credit in statutory record duly and also review that periodically. If excess credit is taken at any time, that is reverted immediately without utilisation thereof. In such situation, when certain entries of CENVAT credit appeared in record inadvertently and no utilisation thereof was made, interest has been asked for unreasonablly....




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