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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

CENVAT Credit - capital goods - immovable goods or not - ...

Case Laws     Central Excise

February 17, 2020

CENVAT Credit - capital goods - immovable goods or not - fabrication of Goliath Crane, Jib Crane, Gantry Crane, Electric Overhead Travelling (EOT) Crane, etc., which are embedded to earth - merely because they may have to be dismantled to be shifted out of the respondent's premises does not make them immovable property.

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