2018 (4) TMI 1463

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....for the respondent Restoration application 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 ....

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....ion before the lower authorities as  also 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 substan....