2014 (7) TMI 1281

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..... not be treated as excisable goods? Held that:- The Hon’ble Karnataka High Court in the case of ICL Sugars Ltd. [2011 (4) TMI 1065 - KARNATAKA HIGH COURT] allowed the credit on storage tanks as immovable property embedded on earth - Tribunal in the appellant’s own case for earlier period, [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], after considering the decision of Vandana Global Ltd. (supra), .....

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..... ansion Plants, embedded on the earth and thereby falling under the category of immovable property which cannot be treated as excisable goods. 3. The learned counsel on behalf of the appellant submits that in the appellant s own case, for the earlier period, the Tribunal by Final Order No. 1313/2010 dated 20.12.2010 remanded the matter to the adjudicating authority, which is still pending. He al .....

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..... denying the credit had considered the decision of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. Vs. CCE, Raiput 2010 (253) ELT 440 (Tri. LB). The Tribunal in the appellant s own case for earlier period, after considering the decision of Vandana Global Ltd. (supra), remanded the matter to the adjudicating authority. 6. In our considered view, the matter should be re-examine .....

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