2015 (10) TMI 1192

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....uf, AR Per: Archana Wadhwa: The appellants have filed written submissions which stand placed on record by the learned advocate Mr. Babu Reddy. I have gone through the same as also the impugned order and heard learned DR. 2. Cenvat credit of Rs. 1,32,439/- (Rupees One Lakh Thirty Two Thousand Four Hundred and Thirty Nine only) availed by the appellant on cement during the period September 2007 t....

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....39; appearing under Rule 2(A) (ii) of the Cenvat Credit Rules. As per explanation 2 (2) (k) inputs include items used by the manufacturer in the manufacture of capital goods which are further used in the factory of manufacturer. As such it is their contention that the said credit is admissible to them. They have also appealed the imposition of penalty of Rs. 10,000/- (Rupees Ten Thousand only) on ....