2019 (8) TMI 1253

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...., MEMBER (TECHNICAL) Absent on Call for the Appellant Shri Sandeep Kumar Singh, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA On matter being called, nobody appeared. Accordingly we have gone through the impugned order and have heard learned A.R. appearing for the Revenue. 2. It is seen that the appellant is engaged in the manufacture of Pesticides and Bi....

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....cal stand that as the trading of the goods is being done by their head office located in Delhi through various depots and the credit was availed by the head office, they have reversed the proportionate credit of Rs. 19,31,468/- alongwith interest of Rs. 6,98,314/-. As such the requirement of payment of any amount in terms of the provisions of Rule 6(3) cannot be determined against them. 5. The ....

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....id order of the Commissioner is before us. 6. We note that the Adjudicating Authority is not disputing the fact of reversal of Cenvat credit availed on common input services by the head office. He is also not doubting the correctness of the said reversal. The said reversal has been made by the head office alongwith payment of interest of Rs. 6,98,314/- lakhs. The effect of said reversal is as i....