https://www.taxtmi.com/caselaws?id=245642 The Tribunal ruled in favor of the appellant, allowing eligibility for Cenvat credit for steel items used in fabricating pollution control equipment. The Tribunal emphasized that the focus should be on whether the machinery or equipment, when brought into the factory or fabricated, is movable and qualifies as goods under the capital goods definition. The mere fact that the equipment is fixed to the earth post-installation does not disqualify it from being considered as goods for Cenvat credit eligibility, as established by precedents from the Apex Court and Karnataka High Court. en-us Fri, 18 Jan 2013 00:00:00 +0530 Tue, 05 Nov 2013 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245642 The Tribunal ruled in favor of the appellant, allowing eligibility for Cenvat credit for steel items used in fabricating pollution control equipment. The Tribunal emphasized that the focus should be on whether the machinery or equipment, when brought into the factory or fabricated, is movable and qualifies as goods under the capital goods definition. The mere fact that the equipment is fixed to the earth post-installation does not disqualify it from being considered as goods for Cenvat credit eligibility, as established by precedents from the Apex Court and Karnataka High Court. Case-Laws Central Excise Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245642