2016 (8) TMI 1376

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..... For The Respondent : Sh. G. R. Singh, DR ORDER Per: Justice (Dr.) Satish Chandra: The present appeal has been filed against the order dated 11.02.2008 passed by the first appellate authority. 2. Brief facts of the case are that the assessee is a manufacturer of sponge iron falling under Chapter heading 72 of the First Schedule of the Central Excise Tariff Act, 1985. The appellant is also avai .....

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..... e and Ms. Shreya Dahia, ld. Counsel for the respondent-assessee at length and gone through the case record. It may be mentioned that in Rule 2(k) of the Cenvat Credit Rules, 2004 the term of "input" has been defined and Explanation 2 to Rule 2(k) of Cenvat Credit Rules, 2004 also states that "input" includes goods used in the manufacture of the capital goods, which are further used in the factory .....

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