Plant and machinery attached to earth after fabrication are covered in definition of Capital Goods & eligible for CENVAT

Indian Oil Corporation Ltd. Vs CCE, Panchkula (CESTAT Chandigarh) In this case Department seeks to deny the Credit Credit on the two grounds, namely :- (a) at the time of receipt of capital goods in the refinery where the same had been installed for setting up Nephtha Cracker Plant, the appellant were not owner of the goods, as the same had been brought by their contractor for setting up the plant; and (b) the goods after being installed had becomes fixed to earth structure which is not excisable and hence the Cenvat Credit of Central Excise duty involved these goods would not be available to ...