https://www.taxtmi.com/caselaws?id=78254 The Member (J) rejected the Revenue's appeal regarding the alleged wrongful availment of Cenvat Credit on a storage system by the respondent. The Member (J) found that the storage system, used for storing raw materials, was indirectly involved in the manufacturing process, in line with the decision in Solaris Chemtech. Citing Banco Products (India) Ltd. v. CCE, the Member (J) concluded that the storage system qualified as a capital good and allowed the Cenvat credit, as it was integral to the manufacturing activity. en-us Mon, 29 Mar 2010 00:00:00 +0530 Thu, 11 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78254 The Member (J) rejected the Revenue's appeal regarding the alleged wrongful availment of Cenvat Credit on a storage system by the respondent. The Member (J) found that the storage system, used for storing raw materials, was indirectly involved in the manufacturing process, in line with the decision in Solaris Chemtech. Citing Banco Products (India) Ltd. v. CCE, the Member (J) concluded that the storage system qualified as a capital good and allowed the Cenvat credit, as it was integral to the manufacturing activity. Case-Laws Central Excise Mon, 29 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78254