2013 (6) TMI 526

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....he Respondent. ORDER The appellants are manufacturers of chemicals. They fabricated a storage tank for use in their factory and paid excise duty thereon by initially classifying it under sub-heading 73.09 of Central Excise Tariff and took cenvat credit of duty so paid. The Revenue objected to such cenvat credit on the ground that goods falling under heading 73.09 would not qualify to be capital ....

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.... during the relevant time, the heading 84.19 did not specifically cover chemical storage tanks. Storage tank with heating arrangement only can get classified under Chapter 84. There is no evidence that the impugned storage tank had any heating or cooling arrangement and therefore, the classification should have been under Chapter 73, and consequently modvat credit cannot be extended to them. 3. W....