CENVAT Credit – Revenue was of the view that the equipment’s ...
Revenue's Claim on Factory Machinery as Immovable Property for CENVAT Credit Rejected.
October 10, 2013
Case Laws Central Excise AT
CENVAT Credit – Revenue was of the view that the equipment’s and machineries were erected in the factory and thus became immovable property and, therefore, cannot be considered as capital goods - prima facie contention of revenue is not correct - AT
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