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TMI Blog2017 (1) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER This appeal is directed against the impugned order dated 02.09.2009 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Bhopal. 2. Brief facts of the case are that the appellant is engaged in the manufacture of body built motor vehicles, falling under Chapter 87 of the Central Excise Tariff Act, 1985. The appellant avails cenvat credit on various input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Department. Immediately thereafter, the appellant had reversed the cenvat credit of Rs. 39,79,719/- from its cenvat account on 15.11.2007. Subsequently, the Department issued the show cause notice on 03.01.2008 to the appellant for recovery of the interest on delayed reversal of cenvat credit and for imposition of penalty. The said show cause notice was culminated into th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sister unit would have been eligible to avail the same amount as fresh cenvat credit; thus, the situation is revenue neutral. He has relied on the decision of this Tribunal in the case of Paper Products Ltd. vs. CCE, Vapi reported in 2013 (292) E.L.T. 389 (Tri.-Ahmd.) to state that no interest is payable since the cenvat amount was reversed before issuance of the show cause notice and no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since the cenvat amount was promptly reversed by the appellant before issuance of show cause notice, I am of the view that in terms of the decision of this Tribunal in the case of Paper Products Ltd. (Supra), no interest is payable by the appellant. The relevant paragraph of the said decision is extracted below:- "The assessee having paid the duty liability before issuance of show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id. The said Rule deals with the situation, where credit has been wrongly taken by the assessee. In this case, since the authorities below have not specifically allege that wrong cenvat credit has been availed by the appellant, I am of the view that sub-rule (1) of Rule 15 ibid cannot be invoked in the facts and circumstances of this case for imposition of penalty. 9. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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