CENVAT Credit Eligibility for Cranes: Dismantling Doesn't Make Them Immovable, Affects Credit Status.

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....CENVAT Credit - capital goods - immovable goods or not - fabrication of Goliath Crane, Jib Crane, Gantry Crane, Electric Overhead Travelling (EOT) Crane, etc., which are embedded to earth - merely because they may have to be dismantled to be shifted out of the respondent's premises does not make them immovable property.....