2007 (1) TMI 480

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....[Order]. - Heard both sides. 2. The appellants filed this appeal against the impugned order whereby the benefit of CENVAT Credit in respect of gas cylinders used for storage of gases which were further used in the manufacture of final product, was denied as capital goods. The contention is that as per the definition of the capital goods during the relevant period storage tank are entitled ....

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....materials; (vi)    tubes and pipes and fittings thereof; and (vii)   storage tank, used in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office;' Cylinders are used for storage of gases which are further used for production in the factory. This aspect is not disputed by the Revenue. As per the definiti....