Cenvat Credit Allowed: Items Used in Paint Shop Construction Deemed Non-Excisable, Purpose and Integration Irrelevant.

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....Cenvat Credit – setting of paint shop - items were used in the factory for fabrication and erection of paint shop, which being fixed to the earth structure, is not excisable - The purpose for which the goods were used and whether after use the goods became part of plant and machinery fixed to/embedded to the earth is not relevant - Cenvat credit cannot be denied - AT....