No reversal of cenvat credit if credit of the same is not been availed by Assessee

CESTAT, MUMBAI BENCH Saurabh Organics (P.) Ltd. Versus Commissioner of Central Excise, Thane FINAL ORDER NOS. A/639-641/2011-WZB/C-II(EB) appeal nos. E/442, 477 & 478 of 2004 JUNE  30, 2011 ORDER P.R. Chandrasekharan, Technical Member There are three appeals, two filed by the appellants M/s. Saurabh Organics Pvt. Ltd., and third one filed by the Commissioner of Central Excise, Thane, against the order No. PD/135/Th-II/2003 dated 30-10-2003 passed by Commissioner of Central Excise (Appeals), Thane-II. As the issues involved in all these appeals are the same, we take up all...