https://www.taxtmi.com/caselaws?id=266665 The appellant was entitled to avail Cenvat credit for duty paid on Cement and Steel Parts used in constructing a Silo for storing cement bags. The judge relied on legal precedents establishing that materials used for constructing storage tanks are admissible as cenvatable inputs. The judge rejected the Revenue's attempt to distinguish the case based on the type of stored material, emphasizing that storage facilities for any goods are essential for business operations. Consequently, the judge allowed the appeal, set aside the lower authorities' decisions denying credit, and granted consequential relief. en-us Thu, 20 Mar 2014 00:00:00 +0530 Thu, 22 Oct 2015 19:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266665 The appellant was entitled to avail Cenvat credit for duty paid on Cement and Steel Parts used in constructing a Silo for storing cement bags. The judge relied on legal precedents establishing that materials used for constructing storage tanks are admissible as cenvatable inputs. The judge rejected the Revenue's attempt to distinguish the case based on the type of stored material, emphasizing that storage facilities for any goods are essential for business operations. Consequently, the judge allowed the appeal, set aside the lower authorities' decisions denying credit, and granted consequential relief. Case-Laws Central Excise Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266665