MUMBAI CESTAT upholds interest under Rule 6(3A)(e) of CENVAT Credit Rules, 2004 (CCR) on late reversal of CENVAT credit attributable to traded goods in terms of Rule 6(3)(A). Notes assessee’s contention that Rule 14 of CCR (dealing with interest of credit wrongly availed) applies only in case of short payment of duty and absent any such short payment, interest u/s 11AB of Central Excise Act, 1944 (Act) is not chargeable. States that interest is in respect of amount payable under Rule 6(3)(A) and same is legally chargeable in terms of explicit provision under Rule 6(3)(A)(e), acceptance of assessee’s proposition would render the said provision redundant. Remarks, while “interest is not chargeable under Rule 14 and Section 11AA, however for specific purpose for payment of an amount under Rule 6(3a), the charging provision of interest was created as per the Rule 6(3a)(e)”. Further, upholds invocation of extended limitation period, stating that once the amount is reversed, interest shall be charged as piggy back of the principal amount.