2011 (6) TMI 349

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..... at the adjudicating authority has not examined/ commented upon the use of the said goods - Therefore, remand the appeals to original adjudicating authority for examining the use of said items and re-decide the issue in the light of the law declared by the Larger Bench in the above referred case. - E/333 & 334 of 2010 - - - Dated:- 10-6-2011 - Hon'ble Mrs. Archana Wadhwa, Member (Judicial) .....

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..... lobal Limited vs. CCE, Raipur 2010 (253) ELT 440 (Tri. LB). However, Shri Shah appearing for the respondents have drawn my attention to Para 49 and 50 of the said judgment which is to the effect that the said items would not be considered as capital goods if the same are used for laying foundation and building supporting structure. He submits that in their case, the said items have been used for f .....

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