2016 (6) TMI 606

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....Appellant Shri Nitesh Kumar Kancharla, Advocate  for the  Respondent ORDER The appeal is filed by Revenue against the order passed by Commissioner (Appeals) which allowed credit on MS items used for repair and maintenance of storage tanks used for storing petroleum products.     2.  The respondents who are manufacturers of petroleum products availed credit....

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....(276)ELT 376(Tri-Del) and Hindustan Zinc Ltd Vs CCE Jaipur-II, 2012(286) ELT 593(Tri-Del) the issue was held in favour of assessee. 3.  The storage tanks are used for storing petroleum products. It is compulsory for the appellant to have these tanks kept under the earth as safety measure. This does not make a storage tank a civil structure.  The product that is stored in these tanks a....