2018 (6) TMI 721

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..... andana Global, in any case, does not stand approved by the Hon'ble Gujarat High Court in the case of M/s. Mundra Ports & Special Economic Zone Ltd Vs Commissioner of Central Excise & Customs [2015 (5) TMI 663 - GUJARAT HIGH COURT] - matter remanded to the original adjudicating authority for fresh consideration in the light of the latest decisions of various High Courts - appeal allowed by way of r .....

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..... /s. Vandana Global, the various articles used for fabrication of capital goods are eligible inputs. This aspect has not been examined by lower authorities. 2. At this stage, we note that the Larger Bench decision of the Tribunal, in any case, does not stand approved by the Hon'ble Gujarat High Court in the case of M/s. Mundra Ports Special Economic Zone Ltd Vs Commissioner of Central Exci .....

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