2012 (11) TMI 201

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.... (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 availed on ineligible capital goods and accordingly, ordered tha....

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....is Court had an occasion to consider the very same issue which is involved in this appeal in CCE v. ICL Sugars Ltd. [CEA No. 95 of 2009, dated 8-4-2011] 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. Even otherwise, though the wa....