Supreme Court Rules Blast Furnaces and Coke Oven Batteries Eligible for CENVAT Credit, Unlike Buildings or Trees.

CENVAT credit - 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 - credit allowed as capital goods - AT .....

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