https://www.taxtmi.com/caselaws?id=328897 The appeal was dismissed as the Tribunal upheld the order allowing credit on steel items used for repair and maintenance of storage tanks storing petroleum products. The Tribunal emphasized the necessity for compliance with safety measures due to the dangerous nature of stored products, ruling that the tanks, despite being underground, did not transform into civil structures. Regular maintenance was deemed integral to the manufacturing process, making the credit admissible. Previous judgments and industry standards supported this decision, leading to the dismissal of the appeal. en-us Mon, 28 Mar 2016 00:00:00 +0530 Mon, 14 Nov 2016 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328897 The appeal was dismissed as the Tribunal upheld the order allowing credit on steel items used for repair and maintenance of storage tanks storing petroleum products. The Tribunal emphasized the necessity for compliance with safety measures due to the dangerous nature of stored products, ruling that the tanks, despite being underground, did not transform into civil structures. Regular maintenance was deemed integral to the manufacturing process, making the credit admissible. Previous judgments and industry standards supported this decision, leading to the dismissal of the appeal. Case-Laws Central Excise Mon, 28 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328897