2019 (5) TMI 1698

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....ar, Member (Technical) Present for the Appellant: Shri B.L. Narasimhan, Advocate Present for the Respondent: Shri Harvinder Singh, AR ORDER PER: ASHOK JINDAL Short issue involved in the matter is whether the appellant is entitled to avail credit on tower, shelter in terms of Rule 2(k) of Cenvat Credit Rules, 2004 and whether the appellant is entitled to avail credit on input service....

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....ty) of the equipment and there is no assimilation of the machine with the structure permanently. (ii) The installation or assembly of towers and shelters on a foundation cannot be said to be "attached to earth" and can be moved without any damage. (iii) Fastening to earth is only to provide stability (iv) Manufacture of the plant does not therefore constitute annexation ....

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....us, there is an actual use of towers and shelters in conjunction with the capital goods, namely BTS and antennae. The pre-fabricated shelters are therefore inputs as per rule 2(K) of the Cenvat credit Rules. (viii) The eligibility to claim credit on inputs is to be determined at the time of receipt of goods in terms of Rule 4(1) of the Credit Rules. The definition of "inputs" does not con....