CENVAT Credit Denied for Towers, Parts, and Shelters; Not 'Capital Goods' or 'Input' Under CENVAT Rules 2(a)(A), 2(k).

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....CENVAT Credit - duty paid on towers (in CKD/SKD form), parts of towers, shelters / prefabricated buildings - Goods are neither ‘capital goods' as defined in rule 2(a)(A) of the CENVAT Credit Rules, 2004 and nor do they fall within the definition of ‘input' as defined in rule 2(k) thereof - credit not allowed - HC....