https://www.taxtmi.com/caselaws?id=369959 CENVAT credit was held admissible on machinery and equipment received in the manufacturer's factory and used to set up a sugar plant, because the goods qualified as capital goods received under cenvatable invoices and were used in relation to manufacture of final products. Credit could not be denied merely because the assembled plant became an immovable property and was not itself excisable. The distinction between excisability of immovable property and entitlement to credit under the CENVAT Credit Rules, 2002 meant that the separate line of cases on immovable property did not control the credit claim. en-us Wed, 31 Oct 2018 00:00:00 +0530 Wed, 20 Mar 2019 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369959 CENVAT credit was held admissible on machinery and equipment received in the manufacturer's factory and used to set up a sugar plant, because the goods qualified as capital goods received under cenvatable invoices and were used in relation to manufacture of final products. Credit could not be denied merely because the assembled plant became an immovable property and was not itself excisable. The distinction between excisability of immovable property and entitlement to credit under the CENVAT Credit Rules, 2002 meant that the separate line of cases on immovable property did not control the credit claim. Case-Laws Central Excise Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369959