2018 (2) TMI 1104

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.... The Appellant Mr. Pakshirajan, Ar, For The Respondent Per : S.S GARG The present appeal is directed against the impugned order dated 31.7.2014 passed by the Commissioner (A), whereby the appeal of the appellant is rejected and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellants are the manufacturers of Decanter, Separator, Oil purification un....

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....aving huge balance of CENVAT credit in their credit account from 1.4.2009 till the date of reversal. A show-cause notice was issued to the appellants for recovery of the interest amount of Rs. 1,30,050/- under the provisions of Rule 14 of the CENVAT Credit Rules read with Section 11AB of Central Excise Act, 1944. On following the adjudication procedures, the original authority confirmed the demand....

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....rse the CENVAT credit and he can carry forward the CENVAT credit in view of the decision rendered in Sun Pharmaceuticals Industries vs. CCE reported in 2009-TIOL-1613-CESTAT-MAD. He further submitted that the appellant have reversed the CENVAT credit but the department is asking the appellant to pay the interest. He further submitted that they had sufficient balance in their CENVAT credit account ....