https://www.taxtmi.com/caselaws?id=403335 CENVAT credit was held admissible on capital goods and construction materials used to set up a dry process cement manufacturing plant. The court applied earlier binding rulings on the same assessee and identical questions, holding that structural items and related materials used for fabrication or support of machinery in the manufacturing setup qualify for credit. Immovability by itself was not treated as a disqualifying factor, and the issue was considered settled by prior decisions. The answer was therefore in favour of the assessee and against the Revenue. en-us Thu, 07 Jan 2021 00:00:00 +0530 Wed, 27 Jan 2021 10:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403335 CENVAT credit was held admissible on capital goods and construction materials used to set up a dry process cement manufacturing plant. The court applied earlier binding rulings on the same assessee and identical questions, holding that structural items and related materials used for fabrication or support of machinery in the manufacturing setup qualify for credit. Immovability by itself was not treated as a disqualifying factor, and the issue was considered settled by prior decisions. The answer was therefore in favour of the assessee and against the Revenue. Case-Laws Central Excise Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403335