Dispute Over CENVAT Credit Eligibility for On-Site Embedded Capital Goods; Challenges Against Exclusion from Excisable Goods List.

CENVAT credit - Capital Goods - allegation that plant erected at site are embedded to the earth and as such, such plant facilities cannot be considered as excisable goods for the purpose of availment of CENVAT credit on such disputed items - The denial of CENVAT benefit on the disputed goods should not stand for judicial scrutiny, as against rules framed in the CENVAT Statute - AT .....

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