https://www.taxtmi.com/forum/issue?id=110766 Cenvat credit may be claimed on inputs used to assemble a storage tank for solvents and process water where the tank qualifies as a capital good under Rule 2(a) of the Cenvat Credit Rules, 2004; Board Circular No.267/11/2010-CX (para 3), based on a Supreme Court decision, and tribunal practice applying the essentiality principle, support admissibility, subject to case-specific eligibility verification. en-us Mon, 08 Aug 2016 20:33:33 +0530 Thu, 23 Jan 2025 15:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110766 Cenvat credit may be claimed on inputs used to assemble a storage tank for solvents and process water where the tank qualifies as a capital good under Rule 2(a) of the Cenvat Credit Rules, 2004; Board Circular No.267/11/2010-CX (para 3), based on a Supreme Court decision, and tribunal practice applying the essentiality principle, support admissibility, subject to case-specific eligibility verification. Discussion-Forum Central Excise Mon, 08 Aug 2016 20:33:33 +0530 https://www.taxtmi.com/forum/issue?id=110766