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2010 (9) TMI 303 - CESTAT, NEW DELHICenvat credit - cenvat credit on MS shapes, PMP Plates, MS Channels and MS Plates – SCN issued on the ground that items cannot be considered as capital goods and seeking to deny credit and also proposing imposition of penalty – Held that: - remand the matter to the original authority for considering the issue afresh in the light of the decision of the Tribunal in the case of Vandana Global cited supra - appellants directed to adduce necessary evidence indicating the actual use of the materials
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