2025 (1) TMI 308

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the Appellant Shri Tara Prakash, Deputy Commissioner (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is liable to pay interest on the Cenvat Credit wrongly availed in terms of Rule 14 of Cenvat credit Rules, 2004 read with Section 75 of the Finance Act, 1994. 2. Shri Jigar Shah learned counsel along with Shri Amber Kumrawat learned Advocate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. CCE - 2023 (3) TMI 446-CESTAT * CCE VS Pragathi Concrete Products (P) Ltd - 2015 (322) ELT 819 (SC) * CCE Vs. Bill Forge Pvt Ltd - 2012 (279) ELT 209 (Kar.) 3. Shri Tara Prakash learned Deputy Commissioner AR appearing on behalf of the revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. We f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X