2017 (8) TMI 1363

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Full Text of the Document

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....al: Cenvat Credit on cement has been denied to the appellant on cement on the ground that the same has been used in the foundation of installation of machinery.  2. The contention of the Revenue is that as cement has been used in foundation of installation of machinery which is embedded to earth, therefore it becomes immovable property, therefore, Cenvat credit on these items is not availab....