https://www.taxtmi.com/caselaws?id=338312 CENVAT credit on vertical storage tanks and portable cryogenic vessels was found inadmissible because the items were installed at customers' premises or used for transportation and supply of gases, not in the manufacturer's factory. For capital goods, Rule 2(a) of the CENVAT Credit Rules, 2004 required use in the factory of the final product, and the asserted link to storage and warehousing service was not accepted. The vessels were also treated as durable, returnable containers rather than packing material, so they did not qualify as inputs under Rule 2(k) for the relevant period. Subsequent service tax payment and earlier case law did not change the credit position on these facts. en-us Tue, 24 Jan 2017 00:00:00 +0530 Mon, 30 Jan 2017 07:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338312 CENVAT credit on vertical storage tanks and portable cryogenic vessels was found inadmissible because the items were installed at customers' premises or used for transportation and supply of gases, not in the manufacturer's factory. For capital goods, Rule 2(a) of the CENVAT Credit Rules, 2004 required use in the factory of the final product, and the asserted link to storage and warehousing service was not accepted. The vessels were also treated as durable, returnable containers rather than packing material, so they did not qualify as inputs under Rule 2(k) for the relevant period. Subsequent service tax payment and earlier case law did not change the credit position on these facts. Case-Laws Central Excise Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338312