2018 (4) TMI 1463

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....cation allowed and the appeal taken up for disposal. 2. This appeal is directed against Order-in-Appeal No: NGP/ EXCUS/OOO/APP/452/15-16 dated 09/12/2015 passed by the  Commissioner of Central Excise & Customs (Appeals), Nagpur. 3. Heard both the sides and perused the records. 4. The issue that falls for consideration in this case is whether the   appellant herein is required to....

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....before the Tribunal that appellant had reversed the entire CENVAT credit availed on common input services along with interest which is as good as non-availment of CENVAT credit. They have relied upon the judgment of the Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd v. Collector of Central Excise, Nagpur [1996 (81) ELT 3 (SC)] to substantiate their claim that they need not pay any am....