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2018 (7) TMI 604 - AT - Central ExciseCENVAT Credit - parts / components required for the said captive power plant - the adjudicating authority took a view that the said parts / components were procured by the contractor, and the power plant being attached to grounds, is not goods as such - Held that:- In the case Bannari Amman Sugars Ltd. vs. CCE, Mysore, [2009 (11) TMI 232 - KARNATAKA HIGH COURT], the High Court of Karnataka has held that even if the capital goods become immovable after installation / commissioning, again will not be the criteria for the purposes of CENVAT Credit. Keeping in view that the benefits which cannot be availed directly, cannot be allowed to be availed indirectly, it is held that the order under challenge has no infirmity - appeal dismissed - decided against appellant.
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