https://www.taxtmi.com/caselaws?id=2219 Cenvat credit was denied on cement, CTD bars, channels and similar materials used to construct an effluent treatment plant and storage tanks because the materials were applied to civil construction, not to manufacture of the final products. The plant and tanks were immovable structures embedded in the earth and therefore did not answer the test of goods or marketability. Since capital goods under the Cenvat Credit Rules contemplate movable goods, and the materials were neither inputs nor capital goods in relation to manufacture, credit was not admissible. The order allowing credit was set aside in favour of the Revenue. en-us Fri, 20 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2219 Cenvat credit was denied on cement, CTD bars, channels and similar materials used to construct an effluent treatment plant and storage tanks because the materials were applied to civil construction, not to manufacture of the final products. The plant and tanks were immovable structures embedded in the earth and therefore did not answer the test of goods or marketability. Since capital goods under the Cenvat Credit Rules contemplate movable goods, and the materials were neither inputs nor capital goods in relation to manufacture, credit was not admissible. The order allowing credit was set aside in favour of the Revenue. Case-Laws Central Excise Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2219