https://www.taxtmi.com/caselaws?id=124910 Cenvat credit on steel items and cement used to construct a clinker silo was contested on the basis that the silo functioned as a storage tank used in the cement manufacturing process. The revenue treated the structure as a non-qualifying civil construction and denied credit, while the appellant relied on the Cenvat Credit Rules and prior decisions supporting the storage-tank characterisation. At the stay stage, the materials showed a prima facie case for treating the silo as capital goods eligible for credit, and waiver of pre-deposit with stay of recovery was granted. en-us Fri, 01 Aug 2008 00:00:00 +0530 Wed, 17 Oct 2012 10:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124910 Cenvat credit on steel items and cement used to construct a clinker silo was contested on the basis that the silo functioned as a storage tank used in the cement manufacturing process. The revenue treated the structure as a non-qualifying civil construction and denied credit, while the appellant relied on the Cenvat Credit Rules and prior decisions supporting the storage-tank characterisation. At the stay stage, the materials showed a prima facie case for treating the silo as capital goods eligible for credit, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Fri, 01 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124910