1. Shri Kackria, ld. Counsel submits that in appeal No. E/1122/2012, there is disallowance of Cenvat credit of Rs. 54,907/- observing that there is no legal basis to allow such credit for the dismantling of plants. Similarly, there is disallowance of Cenvat credit of Rs. 19,603/- connected with renovation and repair more particularly installation charges for doors and laying of roads in the other appeal. According to him these activities relate to manufacture for which disallowance of Cenvat credit is unwarranted. Making disallowance of Cenvat credit, there was also penalty levied under Rule 15 of Cenvat Credit Rules, 2004, read with Section 11 AC, of Central Excise Act, 1944 in which such penalty was not exigible.

2. On the other hand ld. DR supports the appellate order.

3. Heard both sides and perused the record.

4. So far as the appeal No. E/1122 of 2012 is concerned, it is noticeable that dismantling of plant by no stretch of imagination can be held to be input service. Normally input gives rise to tangible output without ending in no output. Nothing more to add for no legal basis advanced by the appellant to show that the activity in question was relevant, indispensable and