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2017 (12) TMI 703 - AT - Central ExciseCENVAT credit - MS angels, plates, channels, joists, etc. which were used for fabrication and erection of structures which are embedded to earth - Held that: - this issue has been considered by the Madras High Court in the case of India Cements Ltd.[2015 (3) TMI 661 - MADRAS HIGH COURT], wherein it has been held that the assesse is entitled to avail CCR on various iron and steel items which are used as components for capital goods or for structure support of capital goods which is embedded to earth and thus becoming immovable property - appeal allowed - decided in favor of appellant.
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