2013 (10) TMI 941

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..... ad [2012 (7) TMI 474 - CESTAT, NEW DELHI] - there is no need for reversal of any cenvat credit in respect of inputs contained in such waste products as per Rule 6(3) of CCR 2004 - Once the duty demand itself was not legally sustainable, the appellant cannot be asked to pay the interest payment now being insisted upon to be paid in cash - there is no justification in sustaining the penalty - there .....

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..... oducts. These items are sold for some consideration. Revenue was of the view that appellant should have reversed the Cenvat credit proportional to the value of these products as per provisions of Rule 6(3) of CENVAT Credit Rules, 2004. Accordingly a Show Cause Notice was issued for the period May 2008 to Dec 2011 and adjudicated. After first appeal an amount of Rs.1,65,522/- stands confirmed again .....

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..... oducts as per Rule 6(3) of CCR 2004. According to her, reversal already made towards duty was not required to be paid. Though they are not contesting the duty payment made, interest now being demanded in cash and penalty is not sustainable and the same may be set aside. 4. Opposing the prayer, Ld. AR for Revenue submits that once the duty liability is accepted, interest has to be paid and intere .....

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