https://www.taxtmi.com/caselaws?id=113277 Modvat credit was admissible on cylindrical vertical tanks and flanged manhole covers used for storage of inputs, as prior tribunal authority had already supported credit on such items and no contrary position was shown. Credit was not admissible on rotary piston oil sealed high vacuum pumps and accel refrigeration compressors classifiable under Heading 84.14, because that classification brought them within the specific exclusion in Rule 57Q and its appended table. The appellate order was therefore sustained for the storage tanks and manhole covers, but set aside for the compressors and pumps. en-us Mon, 12 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113277 Modvat credit was admissible on cylindrical vertical tanks and flanged manhole covers used for storage of inputs, as prior tribunal authority had already supported credit on such items and no contrary position was shown. Credit was not admissible on rotary piston oil sealed high vacuum pumps and accel refrigeration compressors classifiable under Heading 84.14, because that classification brought them within the specific exclusion in Rule 57Q and its appended table. The appellate order was therefore sustained for the storage tanks and manhole covers, but set aside for the compressors and pumps. Case-Laws Central Excise Mon, 12 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113277