2011 (7) TMI 614

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....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 condonation of delay has been filed on the ground....

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....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 settled by the decision of the Larger Bench of the....