2018 (10) TMI 524

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.... Per: Ramesh Nair The appellant is engaged in the manufacture of excisable goods namely, Litharge falling under chapter 28241010 and Sulphate falling under chapter 28332990.They are availing the CENVAT Credit on the common input service, subsequently on the audit raised the issue, they have reversed the entire credit of common input service along with interest, subsequently the revenue issued t....

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....king Rule 6 of CENVAT Credit Rules, 2004. He placed reliance on Tribunal judgment in case of Cranes and Structure Engineers Vs. CCE 2017 (347) ELT 112 (Tri. Bang.). 3. Sh. J. Nagori Ld. Additional Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of submission made by both the sides and perusal of the record, I fin....