2017 (12) TMI 753

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..... these becomes immovable property - Held that: - all the steel items have been used by the appellant for fabrication of support structures for bunkers, columns and pollution control equipment for enhancement of chimney height which are integrally part of the machinery for manufacturing of their final product - reliance placed in the case of M/s. India Cements Ltd. Versus The Custom, Excise and Ser .....

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..... ugned orders wherein CENVAT credit on steel items viz., HR sheets, MS plates, Channels, Joists, Beams, etc., used in fabrication / support structure for bunkers, columns and pollution control equipment for enhancement of chimney height which were embedded to earth sought to be denied on the premise that these becomes immovable property, there, the same cannot be considered as capital goods as per .....

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..... abrication of support structures for bunkers, columns and pollution control equipment for enhancement of chimney height which are integrally part of the machinery for manufacturing of their final product. Therefore, relying on the decision of India Cements Ltd. (supra), I hold that appellant is entitled to avail CENVAT credit on the items in question. 4. In these terms, I allow the appeals file .....

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