In this paper, we present our approach to the 3D CBCT Challenge 2024, a part of ICASSP SP Grand Challenges 2024. Improvement in Cone Beam Computed Tomography (CBCT) reconstruction has been achieved by integrating Swin Image Restoration (SwinIR) based sinogram and image enhancement modules. The proposed methodology uses Nesterov Accelerated Gradient Descent (NAG) to solve the least squares (NAG-LS) problem in CT image reconstruction. The integration of sinogram and image enhancement modules aims to enhance image clarity and preserve fine details, offering a promising solution for both low dose and clinical dose CBCT reconstruction. The averaged mean squared error (MSE) over the validation dataset has decreased significantly, in the case of low dose by one-fifth and clinical dose by one-tenth. Our solution is one of the top 5 approaches in this challenge.