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2010 (6) TMI 214 - AT - Service TaxStay – Cenvat Credit - the Cenvat credit claimed by the appellant on tower and parts thereof is concerned, learned Commissioner negated claim of the appellant in para 29(a) of the order holding that not to be capital goods. According to him the items to be eligible to cenvat credit as capital goods should be covered under Chapters 82, 84, 85, 90, 68.02 and sub heading No. 6801.10 of the First Schedule to the Central Excise Tariff Act, 1985. Held that – impugned item embedded to earth and become immovable and not covered as inputs. Thus prima facie case for not made out total waiver.
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