https://www.taxtmi.com/caselaws?id=119209 Modvat credit on M.S. fabricated syrup tanks was admissible as capital goods because the tanks were used mainly for chemical mixing and treatment in the sugar clarification system, not as mere storage tanks. The manufacturer had cleared them on duty payment under Heading 8421.10, and that classification was not challenged by the Revenue. Credit taken on duty-paying documents could not be denied by reclassifying the goods under a different tariff heading at the recipient's end. The appellants were therefore entitled to Modvat credit on the tanks as capital goods. en-us Thu, 15 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 17:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119209 Modvat credit on M.S. fabricated syrup tanks was admissible as capital goods because the tanks were used mainly for chemical mixing and treatment in the sugar clarification system, not as mere storage tanks. The manufacturer had cleared them on duty payment under Heading 8421.10, and that classification was not challenged by the Revenue. Credit taken on duty-paying documents could not be denied by reclassifying the goods under a different tariff heading at the recipient's end. The appellants were therefore entitled to Modvat credit on the tanks as capital goods. Case-Laws Central Excise Thu, 15 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119209