2014 (7) TMI 1281

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..... ndent ORDER Per P.K. Das The appellants are engaged in the manufacture of Newsprint and Printing and Writing Paper falling under Chapter 48 of the CETA, 1985. The issue for determination is whether the appellant correctly availed CENVAT credit on certain items including machinery, spares, components and accessories etc. used for construction of various Mill Expansion Plants, embedded on the e .....

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..... present case, it is a case of denial of credit on the machineries embedded on earth. 5. After hearing both sides and on perusal of the records, we find that the Hon'ble Karnataka High Court in the case of ICL Sugars Ltd. (supra) allowed the credit on storage tanks as immovable property embedded on earth. We find that the adjudicating authority has also while denying the credit had considered the .....

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