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<h1>Supreme Court Restores Civil Appeal, Condoning Delay</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, BELGAUM Versus M/s. SHREE RENUKA SUGARS LIMITED</h3> The Supreme Court allowed the application for restoration in a civil appeal, condoning the delay in filing. The appeal is restored to its original number, ... Restoration of appeal - Benefit of CENVAT Credit - Credit on sugar cess - CENVAT credit taken on Sugar Cess paid as countervailing duty or CVD - Held that:- The application for restoration is allowed. The Supreme Court allowed the application for restoration in a civil appeal, condoning the delay in filing. The appeal is restored to its original number, and the miscellaneous application is disposed of. (2019 (2) TMI 1242 - SC Order)