Input tax credit on immovable capital goods

if the final product manufactured is taxable then input tax credit can be claimed on purchases made for immovable property

Originally posted by : CA CS SUMIT GUDDEWAL
	if the final product manufactured is taxable then input tax credit can be claimed on purchases made for immovable property

CA Sumit can u plz provide any refrence (Section ) or link relating to this.
thanks for your earlier Reply

 Mahalaxmi Glass Works Ltd. v/s CCE , 1999(113) ELT558 (Tri-Mum)  United Phosphorous Ltd. v/s CCE, 2002(150) ELT 650 (Tri-Mum)  CCE v/s HEG Ltd. 2004(177) ELT 605 (Tri-Del)  Bellary Steel & Alloys Ltd. v/s CCE, 2005(180) ELT 92 (Tri-Bang)  Lloyds Metals & Engineers Ltd. v. CCE & C, Nagpur - 2002 (50) RLT 109 (Tri-Mum.)  Jindal Vijayanagar Steels Ltd. v/s CCE, Belgaum 2005(191) ELT 459 (Tri-Bang)  Ispat Industries Ltd. v/s CCE, Mumbai 2006(195) ELT 164 (Tri-Mum)  Sail v/s CCE, Ranchi 2008(222) ELT 233 (Tri-Kolkata)