AJAY BHANOT, J. - (1.) Both the Central Excise Appeals instituted under section 35-G of the Central Excise Act, 1944 arise from the same judgment and order passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Allahabad, dated 3rd April, 2018, which sets aside the Order-in-Original dated 21st October, 2010 passed by the Commissioner of Customs, Central Excise and Service Tax, Ghaziabad.
(2.) The appeals raise two separate substantial questions of law but the facts are the same. The substantial questions of law arising in both the appeals respectively can be decided conveniently by one judgment.
(3.) The learned Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, in its order dated 03.04.2018 held that the assessee - respondent is entitled to CENVAT credit and has lawfully taken and utilized CENVAT credit under Rule 16 of the Central Excise Rules, 2002. The Commissioner of Customs, Central Excise and Service Tax, Ghaziabad, had in the Order-in-Original dated 21st October, 2010, found that the assessee had wrongly availed of the CENVAT credit under Rule 16(1) of the Central Excise Rules, 2002 and accordingly ordered recovery of evaded liability and imposed penalty.;