2008 (10) TMI 194

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....ppeal. The limited issue involved is that the appellants were required to pay interest in respect of late payment of duty with interest amounting to Rs. 31,904/- which was paid by them through Cenvat credit account. This payment through Cenvat credit was upheld by Commissioner also. Revenue in its appeal has contended that as per Rule 3(4) of Cenvat Credit Rules, 2004, Cenvat credit may be utilize....