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TMI Blog2017 (8) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods by the Tribunal in the case of Hindustan Zinc [2016 (3) TMI 346 - CESTAT NEW DELHI] - the Cenvat Credit was also allowed on the electrolysis plates as per the ratio laid down in the case of Cominco Binani Zinc Ltd. Vs. CCE [1990 (1) TMI 184 - CEGAT, MADRAS] - On anodes, the MODVAT was also allowed in the case of CCE Vs. Travancore Cochin Chemicals Ltd. [1994 (9) TMI 206 - CEGAT, MADR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Act 1985 and they were availing the Cenvat Credit facility. The appellant has engaged M/s. L T for fabrication of plant and machinery for smelter plant within the premises of the factory. The appellant has availed the Cenvat Credit on the items used for the purpose but the Department has not allowed the same. Being aggrieved, the appellant has filed the present appeal. 3. With this backg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Appeal No.73/2012 dated 26.08.014 where the Hon ble High Court of Bombay has not allowed the Cenvat Credit on the tower used for cellular services. It is the submission of the Ld. Counsel for the Department that by installation of the tower, it has become immovable property and hence not goods. Hence, the Cenvat Credit cannot be granted either as capital goods or as inputs. After hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it on the transmission line. 6. The Department has not allowed the Cenvat Credit on angles, channels, cable trays, etc. which were used on the transmission tower as well as for fabrication of the plant and machinery. The Cenvat credit was allowed on cable tray and angle, in the case of Hindustan Zinc (i.e. in the case of the assessee) Vs. CCE vide final order no. A/53893/2015 dated 31.12.2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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