Appellate Tribunal permits Cenvat Credit on construction materials for storage tank

The Appellate Tribunal CESTAT NEW DELHI allowed the appellant to avail Cenvat Credit on iron items and cement for constructing a storage tank, overturning the impugned order and granting consequential relief.

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The Appellate Tribunal CESTAT NEW DELHI ruled that the appellant is entitled to avail Cenvat Credit on iron items and cement used in the construction of a storage tank based on a previous decision. The impugned order was set aside, and the appeal was allowed with consequential relief, if any.

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