https://www.taxtmi.com/caselaws?id=216901 Cenvat/Modvat credit on structural items and storage tanks used in the factory was held admissible as the goods fell within the definition of capital goods for the relevant period. The court followed its earlier ruling on the same issue and treated the later insertion of storage tanks into the definition as classificatory in nature, not a substantive change. On that basis, the assessee was entitled to the credit claimed, and no substantial question of law arose for consideration. en-us Mon, 30 Jul 2012 00:00:00 +0530 Thu, 02 Jan 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216901 Cenvat/Modvat credit on structural items and storage tanks used in the factory was held admissible as the goods fell within the definition of capital goods for the relevant period. The court followed its earlier ruling on the same issue and treated the later insertion of storage tanks into the definition as classificatory in nature, not a substantive change. On that basis, the assessee was entitled to the credit claimed, and no substantial question of law arose for consideration. Case-Laws Central Excise Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216901