2007 (6) TMI 409

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....pellant. Shri B.S. Suhag, DR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. - The applicant challenges the order of the Commissioner (Appeals) holding that, storage tank silos did not fall within the meaning of 'Capital Goods' for the purpose of availing Cenvat Credit. 2. As per the definition of 'Capital Goods' in Rule 2 of the Cenvat Credit Rules, 2004, ....

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....r and cement, were "plant". It will be noticed that the word 'plant' no more appears in the definition of 'Capital Goods' under Rule 2 of the Cenvat Credit Rules, 2004. Therefore, no case for total waiver of pre-deposit is made out. It is stated that, the applicant has already deposited Rs. 5 lacs as against the confirmed demand of Rs. 10,35,000/-. In our opinion, the amount of Rs. 5 lacs, which i....