CENVAT Credit Eligibility for Mobile Towers in CKD Condition: Factors of Safety, Stability, and Commercial Use Discussed.

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....Cenvat Credit - mobile towers - The towers which are received in CKD condition, are assembled/ erected at the site subsequently giving rise to a structure that remains immovable till its use because of safety, stability and commercial reasons of use. The entitlement of CENVAT credit is to be determined at the time of receipt of goods.....