https://www.taxtmi.com/caselaws?id=218186 Cenvat/Modvat credit was treated as available on structural items, components, accessories and storage tanks used in manufacturing premises when the capital goods definition was construed liberally. The Court followed its earlier ruling on the same issue and regarded the later express inclusion of storage tanks as classificatory, supporting credit even for the earlier period. On that reasoning, the Revenue's challenge was found to raise no substantial question of law, and the assessee's credit claim was upheld. en-us Mon, 30 Jul 2012 00:00:00 +0530 Mon, 11 Mar 2013 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218186 Cenvat/Modvat credit was treated as available on structural items, components, accessories and storage tanks used in manufacturing premises when the capital goods definition was construed liberally. The Court followed its earlier ruling on the same issue and regarded the later express inclusion of storage tanks as classificatory, supporting credit even for the earlier period. On that reasoning, the Revenue's challenge was found to raise no substantial question of law, and the assessee's credit claim was upheld. Case-Laws Central Excise Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218186