Storage Tank for Hydrochloric Acid Deemed Capital Goods under Central Excise Act

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, granting capital goods status to a storage tank used for storing hydrochloric acid. The Tribunal held that storage of final products qualifies as "manufacture" under the Central Excise Act, 1994, disagreeing with the Commissioner's interpretation. Consequential relief was granted as a result of the successful appeal.

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The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding denial of capital goods status to a storage tank used for storing hydrochloric acid. The Tribunal disagreed with the Commissioner's interpretation and held that storage of final products also qualifies as "manufacture" under the Central Excise Act, 1994. The appeal was successful and consequential relief was granted.

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