https://www.taxtmi.com/caselaws?id=392247 Cenvat credit on inputs, capital goods and input services used to fabricate cranes is allowed because fabricated cranes running on tracks are movable, not immovable, so services and materials used in their fabrication qualify as inputs and capital goods; outcome: credit permitted. Credit distributed by a head office acting as Input Service Distributor is permissible and not barred by absence from a letter of permission; outcome: distribution allowed. Cross-utilisation where credit is declared in ER1 rather than ST3 does not bar claim because credits are held in a common pool; outcome: credit admissible. Inputs and services used in constructing a dry dock are inputs for manufacture; outcome: credit allowed. Remand for considering undisclosed report was proper. en-us Fri, 14 Feb 2020 00:00:00 +0530 Sat, 31 Jan 2026 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392247 Cenvat credit on inputs, capital goods and input services used to fabricate cranes is allowed because fabricated cranes running on tracks are movable, not immovable, so services and materials used in their fabrication qualify as inputs and capital goods; outcome: credit permitted. Credit distributed by a head office acting as Input Service Distributor is permissible and not barred by absence from a letter of permission; outcome: distribution allowed. Cross-utilisation where credit is declared in ER1 rather than ST3 does not bar claim because credits are held in a common pool; outcome: credit admissible. Inputs and services used in constructing a dry dock are inputs for manufacture; outcome: credit allowed. Remand for considering undisclosed report was proper. Case-Laws Central Excise Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392247