TMI Blog2011 (7) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... LHI (LB))wherein the Tribunal has held that the assessee is not entitled for input credit on channels, shapes, sections angles etc. which has been used for the fabrication of the structure which is embedded to the earth. Matter remanded back to the lower appellate authority. - E/1136 of 2009-SM - - - Dated:- 19-7-2011 - Mr.Ashok Jindal, J. Present for the Appellant: Shri B.L.Soni, SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was returned by him. Therefore, they filed the cross objection. Considering the reason stated in the application for condonation of delay is not satisfactory, the same is rejected. Accordingly, the cross objection are not taken on records and the same are dismissed. 3. Despite notice none appeared on behalf of the respondents nor any request for adjournment is received. From the perusal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucture which is embedded to the earth. Therefore, in this case, the decision of the larger bench of this Tribunal has not been considered by the lower appellate authority. Therefore, the matter is sent back to the lower appellate authority to consider the decision of the Tribunal in the case of Vandana Global Ltd. (supra) to arrive at the decision after providing a reasonable opportunity of hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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