Cenvat Credit Cannot Be Denied Merely Because Installed Power Plant Became Immovable: CESTAT Chandigarh

Shahabad Co Op Sugar Mills Ltd Vs Commissioner of CE & ST (CESTAT Chandigarh) In Shahabad Co-Op Sugar Mills Ltd. Vs Commissioner of CE & ST, the CESTAT Chandigarh examined whether Cenvat credit was admissible on capital goods and inputs used for setting up a power plant within the factory premises. The Department alleged that the appellant had wrongly availed Cenvat credit amounting to Rs. 4.97 crore during January 2009 to March 2010 on inputs and capital goods used in establishing a power plant. The plant was intended to increase electricity generation capacity from 8 MW to 24 MW. Out...