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2017 (2) TMI 1071 - AT - Central ExciseCENVAT credit - blast furnace - coke oven plant - whether these manufacturing facilities are to be considered as immovable property or as capital goods? - Held that: - Both blast furnace and coke oven batteries are, without doubt, huge structures whose size is required to cater to the size of operation in a steel plant. The sheer size also indicates that these manufacturing facilities cannot be suspended in mid-air and will need to be adequately supported by means of civil foundation and other civil structures. Consequently, both these facilities get supported and embedded to the ground for the purposes of safety and smooth operational efficiency - the apex court in its various decisions has excluded only things of the type such as building or tree which get fixed to the earth - both blast furnace and coke oven batteries cannot be considered to be in the same category as building or tree - it emerges that both manufacturing facilities are to be considered as capital goods. The credit cannot be denied on the ground that duty paid documents are more than a year old. Since there is no time limit provided for taking CENVAT credit under CCR, the same cannot be denied on the ground of delay. The appellants are rightly entitled for capital goods credit on various structural steel items used for setting up the blast furnace as well as coke oven batteries - appeal allowed - decided in favor of appellants.
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