https://www.taxtmi.com/caselaws?id=108444 The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the Appellants, granting them Modvat Credit of Rs. 7,71,311.00. The dispute centered on the excisability of capital goods (sulphur melter) permanently attached to the earth. The Tribunal held that once goods are fixed in a manner making removal impossible, they are considered part of the tank and subject to excise duty. Consequently, the Appellants were entitled to the credit as capital goods. en-us Tue, 11 Mar 2003 00:00:00 +0530 Sat, 31 Mar 2012 15:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108444 The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the Appellants, granting them Modvat Credit of Rs. 7,71,311.00. The dispute centered on the excisability of capital goods (sulphur melter) permanently attached to the earth. The Tribunal held that once goods are fixed in a manner making removal impossible, they are considered part of the tank and subject to excise duty. Consequently, the Appellants were entitled to the credit as capital goods. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108444