2012 (9) TMI 172

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..... s CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] wherein its is held that 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 the CENVAT Credit Rules. - Central Excise Appeal .....

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..... recent past in similar such cases directions have been issued to reconsider the matter in the light of following four judgements granting fair opportunity of hearing to the appellant: i) 2010 (253) ELT 440 (Tri.-LB) Vandana Global Ltd. vs. CCE, Raipur; ii) 2010 (255) ELT 481 (S.C.) CCE, Jaipur vs. Rajasthan Spg. Wvg. Mills Ltd.; iii) 2011 (270) ELT 465 (S.C.) Saraswati Sugar Mills vs .....

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