2010 (3) TMI 514

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....dent. [Order]. - This appeal is filed by the Revenue total amount involved is Rs. 12,934/- alleging that the respondent have wrongly availed the Cenvat Credit on storage system. 2. The learned DR submitted that the storage system is not the storage tank and the respondents are not entitled for taking Cenvat credit on this storage tank as they are not being used directly or indirectly in the ....

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....reported in 2007 (214) E.L.T. 481 (S.C.) wherein the Apex Court held that the process in question is an integral part of the activity of manufacture of final product. Hence the Cenvat credit was allowed. 6. I have also gone through the facts of the case and the records and find that in the case of Banco Products (India) Ltd. v. CCE reported in 2009 (235) E.L.T. 636 (Tri. - LB), also held that t....