2015 (10) TMI 1644

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.... Appellants are engaged in the manufacture of pay phone and various telecom equipments. Some of their products are dutiable as also exempted. However, they availed the CENVAT credit in respect of inputs used in both exempted and dutiable products. As a result of audit conducted in their factory, they were directed to reverse CENVAT credit relatable to the inputs used in the manufacture of exempte....

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....ecredit and they should have filed a refund application. Proceedings initiated against them culminated into the impugned order passed by the lower authorities denying them recredit of the said amount. Hence the present appeal. 4. The short dispute required to be decided in the present appeal is as to whether the appellant was right in taking recredit of Rs. 4,30,325/- or they were required to fi....