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2011 (1) TMI 105 - AT - Central ExciseCenvat credit - SDR submits that the materials on which cenvat credit has been taken are not eligible for cenvat credit as most of the items have been used in erection of permanent structures - Commissioner (Appeals) has allowed the appeal taking into account the chartered engineer's certificate - Tribunal in the case of Vandana Global Ltd. has been rendered after passing the order of the Commissioner(Appeals), since the specific use of the items have not been looked into in the earlier stages of the proceedings – order set aside and matter remanded to the original authority for fresh consideration
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