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2011 (1) TMI 249 - AT - Central ExciseCapital goods - respondents procured items like stainless steel guild, brass sheet, HTSS plates, aluminium coils, HT rolled plates, M.S.Channels & Angles, Door materials and brass rods and taken credit as capital goods - demand of duty and penalty- SDR submits that the impugned items cannot be considered as capital goods and credit will not be admissible in the light of the decision of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. vs. CCE,[2010 -TMI - 76147 - CESTAT, NEW DELHI (LB)] - no justification for imposition of penalty, set aside - appeal allowed by way of remand
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