2012 (9) TMI 709

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....l and utilise the Cenvat Credit on the capital goods such as (i) all the goods falling under Chapter 82, 84, 85, 90 under the heading 6802, 6801.10 of the first Schedule to the Tariff Act; (ii) the pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii) above; (iv) moulds and dies, (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; (vii) storage tanks used in the factory of the manufacturer of final products, but does not include any equipment/appliances used in the office. 3. The assessee gave his reply contending that they are entitled to the Cenvat credit. The assessing authority passed an order-in-original disallowing the Cenvat credit wrongly ava....

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....is aggrieved by the said order, the present appeal is filed. 6. This Court had an occasion to consider the very same issue which is involved in this appeal in CEA No.95/2009 disposed of on 08.04.2011. After referring to several judgments of this Court, it was held as under: "4. The learned counsel appearing for the revenue assailing the impugned order contended that as per the definition of Rule 57-Q there was no storage tank included in the definition of capital goods. It is only by Notification dated 01.03.2001 in the definition of capital goods the storage tank is inserted. Therefore, for the period anterior to the said amendment the Cenvat credit could not have been given on the inputs used in the manufacture of storage tanks. Eve....