https://www.taxtmi.com/article/detailed?id=2013 Cenvat credit was allowed for cell towers supplied in completely knocked down condition and assembled on site, treated as capital goods; constituent structural components were accepted as parts of that capital good rather than excluded immovable inputs. The later show cause notice was held time barred due to an earlier notice on the same issue, and the confirmed demand, interest and penalty were set aside. en-us Thu, 24 Jan 2013 11:52:49 +0530 Thu, 24 Jan 2013 11:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2013 Cenvat credit was allowed for cell towers supplied in completely knocked down condition and assembled on site, treated as capital goods; constituent structural components were accepted as parts of that capital good rather than excluded immovable inputs. The later show cause notice was held time barred due to an earlier notice on the same issue, and the confirmed demand, interest and penalty were set aside. Articles Cenvat Credit Thu, 24 Jan 2013 11:52:49 +0530 https://www.taxtmi.com/article/detailed?id=2013