2017 (1) TMI 544

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..... ORDER After hearing both the sides I find that the issue in the present appeal relates to cenvatibility of angles, joists, beam, channels, bars, etc., which accordingly to the appellant are utilized in the fabrication of capital goods in their factory. On the other hand, lower authorities have disallowed the credit based upon the Larger Bench decision in the case of Vandana Global Ltd. v. CCE, .....

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..... 13 and as such the disputed issue is required to be decided in the light of the newly amended provisions of law. 3. In view of the above, I set aside the impugned order and remand the matter to original adjudicating authority for fresh decision after considering the relevant provisions of law. The appellant is at liberty to produce or to rely upon the precedent decisions of various High Cour .....

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