2005 (7) TMI 468

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...., for the Appellant. Shri S. Bhatnagar, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2.Appellant filed this appeal against the order passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of storage tanks was disallowed on the ground that storage tanks are merely used for the purpose of storage of gases manufactured ....

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....anufactured gas and also an accessory to the oxygen-nitrogen plant.  5.The contention of the Revenue is that the storage tanks are classified under Chapter 73 and during the period in dispute the goods falling under Heading 73 are not covered the definition of capital goods. The appellant also relied upon the decision of the Tribunal in the case of CCE, Jaipur v. Guljag Industries Ltd., re....