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2008 (6) TMI 400 - AT - Central ExciseStay/Dispensation of pre-deposit - Cenvat/Modvat - capital goods - inputs - Held that: - matter referred to Larger Bench to decide Whether the term “capital goods” can include plant, structures ebedded to earth?, Whether the goods like angles, joists, beam, channels, bars, flats which go into fabrication of such structures can be treated as ‘inputs’ in relation to their final products as inputs for capital goods, or none of the above? and Whether the credit can be allowed in respect of goods like angles, joists, beam, channels, bars, flats which go into fabrication of such structures and plant?
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