https://www.taxtmi.com/caselaws?id=209801 The Appellate Tribunal CESTAT, NEW DELHI allowed the appeal filed by the department, challenging the denial of credit on cement and steel used for the fabrication of a storage tank. The Tribunal held that the storage tank falls under the definition of capital goods, making the Appellant eligible for cenvat credit. Citing the decision of the Larger Bench in a similar case, the Tribunal emphasized the eligibility of inputs used in the manufacture of storage tanks for credit. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief. en-us Thu, 28 Apr 2011 00:00:00 +0530 Sat, 10 Aug 2013 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209801 The Appellate Tribunal CESTAT, NEW DELHI allowed the appeal filed by the department, challenging the denial of credit on cement and steel used for the fabrication of a storage tank. The Tribunal held that the storage tank falls under the definition of capital goods, making the Appellant eligible for cenvat credit. Citing the decision of the Larger Bench in a similar case, the Tribunal emphasized the eligibility of inputs used in the manufacture of storage tanks for credit. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209801