https://www.taxtmi.com/caselaws?id=78409 Cenvat credit was treated as admissible on cement, TMT bars and steel tubes used to construct storage tanks, reinforcement structures and pipelines for storage and warehousing services. The rules were read to cover capital goods such as storage tanks, and inputs used in relation to capital goods or for providing output service. Because the disputed materials were integral to the appellant's service infrastructure for transfer and storage of liquid cargo, credit could not be denied merely on the ground that the appellant was not a manufacturer. Denial of credit was therefore unsustainable under the Cenvat Credit Rules, 2004. en-us Mon, 12 Apr 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78409 Cenvat credit was treated as admissible on cement, TMT bars and steel tubes used to construct storage tanks, reinforcement structures and pipelines for storage and warehousing services. The rules were read to cover capital goods such as storage tanks, and inputs used in relation to capital goods or for providing output service. Because the disputed materials were integral to the appellant's service infrastructure for transfer and storage of liquid cargo, credit could not be denied merely on the ground that the appellant was not a manufacturer. Denial of credit was therefore unsustainable under the Cenvat Credit Rules, 2004. Case-Laws Central Excise Mon, 12 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78409