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2018 (3) TMI 748 - CESTAT MUMBAICENVAT credit - capital goods - HR coils, MS beams, MS channels and MS angles - Held that: - the contentions of the appellant had not been taken into consideration before arriving at the conclusion of liability. This requires remedy. Matter is remanded to the original authority to consider the submissions of the appellant that the storage tank/machinery and their supports are modular and hence not covered by the decision of the Larger Bench in re Vandana Global [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] and that, with the full disclosure in the returns, the show cause notice was issued beyond the period of limitation prescribed under law. Appeal allowed by way of remand.
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