TMI Blog2014 (9) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... tallation of equipments are entitled to CENVAT credit. Admittedly, these items were purchased by the assessee to erect the supporting structure at the factory of the assessee which were embedded to earth. Therefore, they became immovable property and CENVAT credit was denied. But the same is not with the case in hand. In this case, these supporting structures were purchased by the respondent as pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case are that the respondents are the manufacturers of sugar and molasses. To set up their sugar plant, they entered into an agreement with the supplier to supply the plant machinery and some structures to support their plant and machinery. As per the agreement, the required plant and machinery and supporting structure were supplied. The respondent took credit of all the material supplied by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbhaoli Sugar Mill Ltd. (supra) which has been considered by the Apex Court in Saraswati Sugar Mills 2011 (270) ELT 465 (SC) and the Apex Court came at a decision that for supporting structures CENVAT credit on the inputs is not admissible. Therefore, he prays that impugned order be set aside. 4. On the other hand, the ld. counsel appearing on behalf of the respondent submits that it is not a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Apex Court was whether the Joints channels, angles and MS beams used in the fabricating supporting structures for installation of equipments are entitled to CENVAT credit. Admittedly, these items were purchased by the assessee to erect the supporting structure at the factory of the assessee which were embedded to earth. Therefore, they became immovable property and CENVAT credit was deni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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