https://www.taxtmi.com/caselaws?id=251081 CENVAT credit on supporting structures supplied as part of a sugar plant was held admissible because the structures were not shown to have been fabricated and embedded at the factory site as immovable property. The reasoning distinguished Saraswati Sugar Mills, which denied credit where inputs were used to make supporting structures at the site and those structures became immovable. Where the structures are supplied as an integral part of the plant, credit cannot be denied merely because they function as supporting structures. The impugned order allowing credit was upheld and the revenue appeal failed. en-us Wed, 05 Mar 2014 00:00:00 +0530 Wed, 03 Sep 2014 10:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251081 CENVAT credit on supporting structures supplied as part of a sugar plant was held admissible because the structures were not shown to have been fabricated and embedded at the factory site as immovable property. The reasoning distinguished Saraswati Sugar Mills, which denied credit where inputs were used to make supporting structures at the site and those structures became immovable. Where the structures are supplied as an integral part of the plant, credit cannot be denied merely because they function as supporting structures. The impugned order allowing credit was upheld and the revenue appeal failed. Case-Laws Central Excise Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251081