https://www.taxtmi.com/caselaws?id=417654 Cenvat credit was considered for capital goods used in erection, installation and commissioning of an EPCC project. The analysis states that Rule 2(a) of the Cenvat Credit Rules, 2004 covers specified tariff items used in the factory, and credit cannot be denied merely because the goods were brought by contractors or because the installed plant became fixed to earth. Relying on the appellant's earlier case, the text notes that ownership at the time of receipt is not a condition for credit and that the immovable character of the finished plant does not by itself defeat eligibility. The conclusion is that Cenvat credit was admissible and denial of credit was unsustainable. en-us Fri, 07 Jan 2022 00:00:00 +0530 Fri, 28 Jan 2022 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417654 Cenvat credit was considered for capital goods used in erection, installation and commissioning of an EPCC project. The analysis states that Rule 2(a) of the Cenvat Credit Rules, 2004 covers specified tariff items used in the factory, and credit cannot be denied merely because the goods were brought by contractors or because the installed plant became fixed to earth. Relying on the appellant's earlier case, the text notes that ownership at the time of receipt is not a condition for credit and that the immovable character of the finished plant does not by itself defeat eligibility. The conclusion is that Cenvat credit was admissible and denial of credit was unsustainable. Case-Laws Central Excise Fri, 07 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417654