https://www.taxtmi.com/caselaws?id=279049 Chemical storage tanks with temperature-control facility were treated as classifiable under Heading 84.19 of the Central Excise Tariff Act, 1985 on the basis of their functional attributes and the undisputed presence of the temperature-control feature. On that classification, the duty paid on the tanks qualified for Cenvat credit, so the denial of credit was modified. Because the penalty rested on the rejected denial of credit, it could not survive and was set aside. The remaining issue was not pressed. en-us Tue, 21 Nov 2017 00:00:00 +0530 Fri, 01 Mar 2019 07:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279049 Chemical storage tanks with temperature-control facility were treated as classifiable under Heading 84.19 of the Central Excise Tariff Act, 1985 on the basis of their functional attributes and the undisputed presence of the temperature-control feature. On that classification, the duty paid on the tanks qualified for Cenvat credit, so the denial of credit was modified. Because the penalty rested on the rejected denial of credit, it could not survive and was set aside. The remaining issue was not pressed. Case-Laws Central Excise Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279049