https://www.taxtmi.com/caselaws?id=94552 The Tribunal considered whether a storage tank used to hold raw materials can qualify as "capital goods" under the explanation to Rule 57Q of the Central Excise Rules for Modvat credit purposes. The dispute turned on the statutory scope of "machine, machinery, plant, equipment, apparatus, tools or appliances" and whether a tank used only for storage, or a specially built tank for corrosive materials, falls within that expression. Finding that the issue raises a pure question of law and that conflicting authorities were relied upon, the Tribunal did not finally decide the credit claim and referred the question to the High Court of Rajasthan for authoritative determination. en-us Fri, 28 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 13:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94552 The Tribunal considered whether a storage tank used to hold raw materials can qualify as "capital goods" under the explanation to Rule 57Q of the Central Excise Rules for Modvat credit purposes. The dispute turned on the statutory scope of "machine, machinery, plant, equipment, apparatus, tools or appliances" and whether a tank used only for storage, or a specially built tank for corrosive materials, falls within that expression. Finding that the issue raises a pure question of law and that conflicting authorities were relied upon, the Tribunal did not finally decide the credit claim and referred the question to the High Court of Rajasthan for authoritative determination. Case-Laws Central Excise Fri, 28 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94552