2011 (7) TMI 614

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....ner (Appeals) has allowed input credit on the goods namely, channels, shapes, sections angles and plates etc. which have been used as building materials for the fabrication of the structure which is embedded to the earth. 2. The respondent has also filed cross objection to the Revenue appeal with an application for condonation of delay in filing the cross objection. The application for condonat....

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....d to 19.07.2011 by way of last opportunity which they have failed to do so. Therefore, we proceeded to hear ex-parte. 4. The issue in this case is whether the assessee is entitled to take input credit on channels, shapes, sections angles and plates etc. which have been used as building materials for the fabrication of the structure which is embedded to the earth or not. The issue has been settl....