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2016 (11) TMI 1273 - AT - Central ExciseDenial of CENVAT credit - angles, channels, joist, beam etc - Held that: - in the present appeal, the emphasis by Revenue that only immovable structure emerges after fabrication is misplaced. Most of the capital goods are to be held in place for their operation. It is no ones case that products which are to put in place firmly for further operation will automatically become immovable property. No such sweeping assertion can be made without examining the nature of machinery or structure or in the manner of installment. We find no evidence in the present appeal to arrive at contrary view against the findings of the lower authorities - appeal dismissed - decided against Revenue.
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