https://www.taxtmi.com/caselaws?id=341236 Cenvat credit on steel items used to fabricate plant, machinery and factory structures was found admissible because the materials were used in capital goods and equipment such as kiln cooler and material handling systems. The Revenue's objection that the fabricated items became immovable property was rejected, as the record did not show that the items were fixed to the earth in a manner denying excisability or credit eligibility. On the materials and case law examined, the Tribunal accepted that the goods were used in manufacture of machinery and no contrary evidence established creation of immovable property. en-us Wed, 24 Aug 2016 00:00:00 +0530 Wed, 05 Apr 2017 07:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341236 Cenvat credit on steel items used to fabricate plant, machinery and factory structures was found admissible because the materials were used in capital goods and equipment such as kiln cooler and material handling systems. The Revenue's objection that the fabricated items became immovable property was rejected, as the record did not show that the items were fixed to the earth in a manner denying excisability or credit eligibility. On the materials and case law examined, the Tribunal accepted that the goods were used in manufacture of machinery and no contrary evidence established creation of immovable property. Case-Laws Central Excise Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341236