https://www.taxtmi.com/caselaws?id=236006 Capital goods credit was admissible where the items fell under Chapter 85 and were used in the factory, even though they were used to fabricate and erect a paint shop fixed to the earth. The immovable character of the finished structure was held irrelevant to eligibility for credit on the inputs or capital goods received and used in the factory. As the tariff classification and factory-use requirements were satisfied, denial of credit on the ground that the paint shop became immovable could not be sustained. en-us Wed, 15 May 2013 00:00:00 +0530 Mon, 01 Jun 2015 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236006 Capital goods credit was admissible where the items fell under Chapter 85 and were used in the factory, even though they were used to fabricate and erect a paint shop fixed to the earth. The immovable character of the finished structure was held irrelevant to eligibility for credit on the inputs or capital goods received and used in the factory. As the tariff classification and factory-use requirements were satisfied, denial of credit on the ground that the paint shop became immovable could not be sustained. Case-Laws Central Excise Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236006