Cenvat credit eligible on tower, tower material & pre-fabricated buildings/shelters

Vodafone Mobile Services Limited Vs Commissioner of Central Excise (CESTAT Delhi) CESTAT Delhi held that tower/ tower material and pre-fabricated buildings/ shelters are covered within the definition of ‘capital goods’ and hence eligible for Cenvat Credit Facts- The issue involved in the present appeal is about the eligibility of the appellant to claim CENVAT credit on tower, tower material, shelter, input services for the period from October 2004 to March 2012 and April 2014 to March 2015. The impugned order has confirmed the denial of CENVAT credit primarily on the ground that the subjec...