2009 (11) TMI 696 - AT - Central Excise

Summary

The judgment directs reversal of credit on jigs, fixtures, moulds, and dies not returned within 180 days under CENVAT Credit Rules, 2004. The Tribunal decision states no liability for reversal based on return condition. The appellants already reversed the credit, contesting interest payment. The direction for interest payment is set aside based on Tribunal's decision, and the appeals are allowed.