2002 (7) TMI 313

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....hkarna, JDR, for the Respondent. [Order]. - The Appellants, who were engaged in the manufacture of biscuits, purchased and installed storage tanks in their factory for the purpose of storage of sugar syrup and compressed/liquefied gas and took Modvat credit, amounting to Rs. 1,73,425/-, on such tanks in March, 2000, treating the goods as capital goods under Rule 57Q. The department proposed ....

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.... the Supreme Court in CCE v. Jawahar Mills Ltd. [2001 (132) E.L.T. 3 (S.C.)]. He also relied on this Tribunal's decisions in the cases of Dabur India Ltd. v. CCE [1998 (98) E.LT. 674], M/s. S.R.F. Ltd. v. CCE, Jaipur [1999 (106) E.L.T. 317 (Tribunal)] and NRC Ltd. v. CCE, Mumbai-III [2001 (137) E.L.T. 362 (Tribunal) = 2001 (97) ECR 371 (Tribunal)], wherein storage tanks were held to be eligible ca....

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....e to the appellants in respect of the period in question (March, 2000). The DR, in this connection, relied on this Tribunal's Larger Bench decision in CCE, Indore v. Surya Roshni Ltd. [2001 (128) E.L.T. 293 (Tribunal-LB)]. 5. Considered the submissions. 6. The period in question is March, 2000. Under Rule 57Q as it stood during the said period, goods falling under Chapter 73 of the....