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2011 (4) TMI 461 - AT - Central ExciseDemand - Modvat credit on inputs - angels, channels and beams etc. - The Larger Bench decision of the Tribunal in the case of Vandana Global [2010 -TMI - 76147 - CESTAT, NEW DELHI (LB)] denies the credit of duty on the said goods, if the same are used for fabrication of structures - However, if the said goods are used in the manufacture of capital goods, the benefit is available to the appellants - Therefore, set aside the impugned order and remand the matter to the original adjudicating authority for fresh decision in the light of the law declared by the Larger Bench.
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