https://www.taxtmi.com/caselaws?id=353730 Chemical storage tanks fitted with a temperature-control facility were held to fall under Heading 84.19 on examination of Chapter Notes 73 and 84 of the Central Excise Tariff Act, 1985. On that classification, the duty paid on the tanks qualified for Cenvat credit, since the assessee's assertion that the tanks had the facility was accepted from the existing record. As credit was admissible, the associated penalty could not survive and was set aside in favour of the assessee. en-us Tue, 21 Nov 2017 00:00:00 +0530 Thu, 11 Jan 2018 07:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353730 Chemical storage tanks fitted with a temperature-control facility were held to fall under Heading 84.19 on examination of Chapter Notes 73 and 84 of the Central Excise Tariff Act, 1985. On that classification, the duty paid on the tanks qualified for Cenvat credit, since the assessee's assertion that the tanks had the facility was accepted from the existing record. As credit was admissible, the associated penalty could not survive and was set aside in favour of the assessee. Case-Laws Central Excise Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353730