https://www.taxtmi.com/caselaws?id=249196 The Tribunal ruled in favor of the appellant, holding that capital goods used in the factory, even if fixed to earth structures, are eligible for Cenvat Credit under Rule 2(a) of the Cenvat Credit Rules. Ownership of goods at the time of receipt was deemed irrelevant, and the Tribunal found the Department's arguments against granting Cenvat Credit based on the fixed-to-earth structure to be unfounded. The Tribunal allowed the appeal, waived the pre-deposit requirement, and stayed recovery pending appeal disposal. en-us Wed, 02 Apr 2014 00:00:00 +0530 Thu, 20 Nov 2014 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249196 The Tribunal ruled in favor of the appellant, holding that capital goods used in the factory, even if fixed to earth structures, are eligible for Cenvat Credit under Rule 2(a) of the Cenvat Credit Rules. Ownership of goods at the time of receipt was deemed irrelevant, and the Tribunal found the Department's arguments against granting Cenvat Credit based on the fixed-to-earth structure to be unfounded. The Tribunal allowed the appeal, waived the pre-deposit requirement, and stayed recovery pending appeal disposal. Case-Laws Central Excise Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249196