The Supreme Court held that telecommunication towers are movable goods because they are manufactured off-site, assembled on-site, can be dismantled without structural damage, and are fixed only for operational stability. The Commissioner of Central Excise, Pune has declared telecom towers as movable property. The issue under consideration was whether towers qualified as “capital goods” and/ or “inputs” for availment of CENVAT Credit by mobile. Movability of telecommunication towers preserves input tax credit eligibility under GST despite exclusion from plant and machinery.
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