https://www.taxtmi.com/caselaws?id=76194 Cenvat credit on steel, cement and allied materials used to construct iron/coke storage tanks, gas storage tanks and pollution control equipment was held admissible because the items were used to make capital goods installed within the factory, not for ordinary civil construction. The materials therefore qualified as inputs used in the manufacture of capital goods, and the fixed or immovable nature of the resulting structure did not by itself defeat credit where the underlying equipment fell within the capital goods category. In the absence of contrary evidence, denial of credit and the consequential penalty were unsustainable; the impugned order was set aside and relief granted to the assessee. en-us Tue, 30 Jun 2009 00:00:00 +0530 Tue, 15 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76194 Cenvat credit on steel, cement and allied materials used to construct iron/coke storage tanks, gas storage tanks and pollution control equipment was held admissible because the items were used to make capital goods installed within the factory, not for ordinary civil construction. The materials therefore qualified as inputs used in the manufacture of capital goods, and the fixed or immovable nature of the resulting structure did not by itself defeat credit where the underlying equipment fell within the capital goods category. In the absence of contrary evidence, denial of credit and the consequential penalty were unsustainable; the impugned order was set aside and relief granted to the assessee. Case-Laws Central Excise Tue, 30 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76194