2012 (4) TMI 383

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..... lobals Vs. CCE Raipur (2010 - TMI - 76147 - CESTAT, NEW DELHI (LB) allowing the appeal of the Revenue against the assessee - Goods like cement and steel items used for laying 'foundation' and for building 'supporting structures' cannot be treated either as inputs for capital goods or as inputs in relation to the final products and therefore, no credit of duty paid on the same can be allowed under .....

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..... ence after dismissing the Stay Petition, we take up the appeal for disposal. 3. It is undisputed in this case that the issue is squarely covered by the judgment of the Larger Bench of the Tribunal in the case of Vandana Globals Vs. CCE Raipur 2010 (253) ELT 440 (Tri-LB). We also find that in appellant s own case vide Final Order No.A/537/WZB/AHD/ 2010, dt.21.05.2010, we have taken identical vi .....

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