2007 (1) TMI 97

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....e following substantial questions were framed: (1)  "Whether in the facts and circumstances, the Tribunal was justified in denying the Modvat Credit claim of the appellant merely because the appellant has at an early stage classified the storage tank under Tariff Chapter 73 and extending the requirement of Sub-clause (1) of Clause (a) of Rule 57AA to the goods falling in other clauses of R....

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.... 3. The modvat credit in respect of inputs/capital goods used for construction of tank has been disallowed by the Adjudicating Authority by taking the classification of the article in question under Tariff Chapter 73. 4. The Commissioner (Appeals) allowed the claim of manufacturer by treating it to be falling under Tariff item under chapter 84. 5. The Tribunal has restored the order of Adju....