Telecom provider wins CENVAT credit appeal; towers, doors, racks qualify as 'inputs' and 'capital goods' for refund.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - inputs and/or capital goods - towers - doors - racks - fall arrestor system - insulation material etc. - telecommunication services is provided by the appellant - credit was denied on the ground that, Towers and parts thereof are fixed to the earth on installation and become immovable and, therefore, cannot be considered to be goods - the appellant was justified in availing CENVAT credit of central excise duty, as ‘inputs’, on items indicated in Part-I of the chart contained in the paragraph 43 of this decision and as ‘capital goods’ on the items contained in Part-II of the said chart. The appellant would, therefore, be entitled to refund of the said CENVAT credit which was reversed by it ‘under protest’. - AT....