fabricated houses, here parts of pre-fabricated houses are so constructed as to be fabricated or fitted into a pre-fabricated house, can be applied ... sheds involves fabrication work and many of the articles used in raising the structure come into existence through fabrication as per the pre-determined design
credit on the excise duty
paid on towers, parts and shelters/pre-fabricated buildings purchased by it
and thereby used to provide output service. Such ... brought to the site and
they were housed/installed in a pre-fabricated room or a building.
CEAC 12/2016 and other connected matter Page
placing the pre-fabricated segment between piers, launching trusses are fabricated at site with the help of which, the pre-fabricated segments are placed between ... sheds involves fabrication work and many of the articles used in raising the structure come into existence through fabrication as per the pre-determined design
credit of the duty paid on towers, tower materials, shelters & pre-fabricated building etc. during the period December, 2004 to February, 2009. The Revenue ... avail cenvat credit of duty paid on towers material, shelters & pre-fabricated buildings etc. or not?
(B) Whether in the facts and circumstances
output
service is eligible for credit and therefore, towers and pre-
fabricated shelters which are received as goods ought to be
allowed as credit ... erred in law to appreciate that the
identity of towers and pre-fabricated buildings / shelters are
not lost merely when they are embedded
blocks" under tariff sub-heading 6807.20 (as blocks used in pre-fabricated buildings) attracting lesser rate of excise duty. Counsel has argued that ... crete beams and stairs constituting valorem
intermediates and components of pre-
fabricated buildings falling under
heading No. 94.06
(c) Floor Coverings in rolls
lintels, concrete beams and stairs constitute an intermediary or component of pre-fabricated buildings falling under Head No. 94.06. The Apex Court held that ... liters concrete blocks and stairs, constitute an intermediary or component of pre-fabricated buildings. The learned DR submitted that the blocks in the present case
output
service is eligible for credit and therefore, towers and pre-
fabricated shelters which are received as goods ought to be
allowed as credit ... erred in law to appreciate that the
identity of towers and pre-fabricated buildings / shelters are
not lost merely when they are embedded
were consumed by the petitioner during the
manufacturing of finished goods (pre-fabricated
structures)?
ii. Whether on the facts of the case, the learned
Assessing ... welding
electrodes, which were used by the revisionist in
manufacturing of pre-fabricated structures, as consumables,
and not as raw material, and therefore, the benefit
cabin, cabin parts, medi-claim services and goods other than towers, pre-fabricated buildings and shelters availed during the period April 2004 to March ... availed Cenvat credit on various towers/pre-fabricated buildings, etc., as capital goods even though the said goods did not fit into the definition
