CENVAT credit denial on tower components and prefabricated shelters mandates recovery from telecom service providers within the current financial year. CENVAT credit on structural materials used for erecting towers and on prefabricated shelters/PUF panels used to house equipment is not available to telecom service providers because such goods form part of civil structures, are attached to the earth and are not excisable goods; consequently, irregularly availed credit must be recovered expeditiously within the current financial year and reporting of recovery difficulties must be made to the Board.