2011 (2) TMI 43

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..... issue afresh in view of the decision of the Larger Bench in the case of Vandana Global Ltd (2010 -TMI - 76147 - CESTAT, NEW DELHI (LB)) - Whether a particular plant or structure embedded to earth can be considered as excisable goods or not has to be determined in the light of the decisions of the Hon'ble Supreme Court on the issue - E/231/2009 - - - Dated:- 14-2-2011 - SHRI S. S. KANG, SHRI P .....

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..... s. CCE, Raipur reported in 2010 (253) ELT 440 (Tri.-LB). The Larger Bench of the Tribunal held as follows: In the light of the foregoing findings, we answer the questions referred to the Larger Bench as follows :- (a) The term capital goods has been defined in the Cenvat Credit Rules, which in turn have been framed under the rule making powers conferred under Section 37(2) of the Act. The .....

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..... d. 3. As the issue regarding the credit on the inputs used in fabrication of capital goods is now settled by the above mentioned decision of the Larger Bench, the matter requires reconsideration by the Adjudicating Authority. The impugned order is set aside, after waiving the pre-deposit of duty, interest and penalty, and the matter is remanded to the Adjudicating Authority to decide the issue .....

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