https://www.taxtmi.com/highlights?id=33440 CENVAT credit - the apex court in its various decisions has excluded only things of the type such as building or tree which get fixed to the earth - both blast furnace and coke oven batteries cannot be considered to be in the same category as building or tree - credit allowed as capital goods - AT en-us Sat, 25 Feb 2017 14:02:38 +0530 Sat, 25 Feb 2017 14:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33440 CENVAT credit - the apex court in its various decisions has excluded only things of the type such as building or tree which get fixed to the earth - both blast furnace and coke oven batteries cannot be considered to be in the same category as building or tree - credit allowed as capital goods - AT Highlights Central Excise Sat, 25 Feb 2017 14:02:38 +0530 https://www.taxtmi.com/highlights?id=33440