2000 (4) TMI 272

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.....K. Choudhary, Consultants, for the Respondent. [Order]. - This is an appeal filed by the Revenue. The issue relates to availing Modvat credit on cylindrical vertical tank to be used for storage of different chemical. The Assistant Commissioner has disallowed the credit on the ground that cylindrical vertical tanks are used as a container for storage of chemical used by the party. These cont....