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TMI Blog2018 (11) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... n the matter of Vandana Global [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT] - Therefore, there is no point in remitting the matter back to the Tribunal for decision afresh as the case would involve the same structural steel items which were subject matter of decision making by the Division Bench in the matter of Vandana Global - appeal dismissed. - TAXC No. 14 of 2018 - - - Dated:- 19-3-2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the Revenue, would submit that the question as to whether the subject goods, MS Joists, MS Channels, Angles, MS Beams, HR Coil, MS plates, JC sheets, HR sheets, and other steel products and cement commonly known as structural steel items (henceforth 'structural steel items') would fall within the meaning of capital goods or input is also involved in these appeals. 3. While agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise and Customs, Central Excise Building decided on 13.09.2017 holding, while agreeing with the ratio rendered by the Gujrat High Court in the matter of Mundra Ports Special Economic Zone Ltd.; 2015 (39) S.T.R. 726 (Guj.) and one decided by the Madras High Court in the matter of M/s Thiruarooran Sugars Vs Customs, Excise and Service Tax Appellate Tribunal (CMA 3814/2014 and connectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter of Vandana Global (supra) and other connected matters decided by a common order. 5. In view of the above, even though the impugned order is a non speaking order, the core issue having already been settled by this Court in the matter of Vandana Global (supra), we do not consider the present to be a fit case for remitting the matter to the Tribunal. 6. The issue involved in the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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