No Cenvat Credit on MS Channels, Angles to Tower Infra Companies

Learned Counsel relied on the Hon’ble Supreme Court’s decision in CCE, Ahmedabad vs. Solid & Correct Engineering Works reported in 2010 (252) E.L.T. 481 (S.C.). The Supreme Court was examining excise duty liability of asphalt drum hot mix plant. The Court examined Section 3 (26) of the General Classes Act with reference to “Immovable Property”. The term “attached to the earth” has been examined with reference to Section 3 of Transfer of Property Act. The Hon’ble Apex Court concluded that any plant which is fixed by nuts and bolts to a foundation, wherein there is no assimilat...