https://www.taxtmi.com/caselaws?id=800066 Cenvat credit on capital goods used to manufacture plant or machinery embedded to earth remains available even where the resulting plant or machinery is immovable property. Capital goods do not lose credit eligibility solely because their use results in an immovable installation. The applicable materially similar precedent supports this treatment, and the immovable character of the finished plant or machinery does not independently justify denial of Cenvat credit. en-us Thu, 17 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800066 Cenvat credit on capital goods used to manufacture plant or machinery embedded to earth remains available even where the resulting plant or machinery is immovable property. Capital goods do not lose credit eligibility solely because their use results in an immovable installation. The applicable materially similar precedent supports this treatment, and the immovable character of the finished plant or machinery does not independently justify denial of Cenvat credit. Case-Laws Central Excise Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800066