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2011 (2) TMI 43 - CESTAT, BANGALOREWaiver of pre-deposit - credit denied - inputs used in the fabrication of capital goods - Goods like cement and steel items used for laying foundation and for building supporting structures - matter remanded to the Adjudicating Authority to decide the issue afresh in view of the decision of the Larger Bench in the case of Vandana Global Ltd (2010 -TMI - 76147 - CESTAT, NEW DELHI (LB)) - Whether a particular plant or structure embedded to earth can be considered as excisable goods or not has to be determined in the light of the decisions of the Hon'ble Supreme Court on the issue
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