2017 (9) TMI 1990

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.... Sh. A.K. Singh, DR for the Respondent -assessee JUDGMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order, wherein the cenvat credit on Cement and Asbestos sheet, has been denied on the ground that these are neither input nor capital goods in terms of Rule 2(k) or Rule 2(a) of the Cenvat Credit Rules, 2004 during the period September, 2009 to April, 2010 wherea....