2018 (1) TMI 1361

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.... For the Appellant Shri Tarun Kumar, A.R. -For the Respondent(s) JUDGMENT Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the Cenvat credit on towers, tower materials, shelters and prefabricated building have been denied to the appellant on the premise that these are neither input nor capital goods, in terms of Rule 2(k) (ii) / 2 (a) of Cenvat Credit Rules, 2004....

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.... India Pvt. Limited vs. CCE (Adj.), Delhi 2016 (42) STR 249 (Tri. LB) has held that the assessee is not entitled to avail Cenvat credit on towers, shelters, prefabricated structures or tower materials. Therefore, following the decision of the Larger Bench on the items in question, we hold that appellant is not entitled to avail Cenvat credit. Therefore, the Cenvat credit is disallowed. 4. Conside....