2012 (6) TMI 26

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..... t cement and steel items used for laying 'foundation' and for building 'supporting structures' cannot be treated either as inputs for capital goods or as inputs in relation to the final products and therefore, no credit of duty paid on the same can be allowed under the CENVAT Credit Rules for the impugned period - remanded to the adjudicating authority to decide the issue in the light of aforesaid .....

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..... 11 (271) ELT 360 (Kar.). 2. Learned D.R. Shri P.K. Sharma agrees with the proposal of learned Consultant. 3. Following the ratio of above cited decisions present matter is remanded to the adjudicating authority to decide the issue in the light of aforesaid decisions granting fair opportunity of hearing to the appellant and pass a reasoned and speaking order. 4. In the result, first app .....

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