No credit on towers/pre-fabricated buildings for mobile operators: CBEC's directive affirming Airtel

EXCISE & CUSTOMS LAWS/CENVAT CREDIT : Rule 2(A), read with Rule 2(K) of The Cenvat Credit Rules, 2004 – Capital Goods - Judgement of Bombay High Court in Case of Bharti Airtel Ltd V. The Commissioner of Central Excise, Pune III In C.E.Appeal No.73 OF 2012 and 119 OF 2012