2004 (7) TMI 196

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....]. - The Revenue is aggrieved with the grant of Modvat credit on the storage tank which is used as an equipment for processing the manufactured gases and also found to be qualified as an accessory to the Oxygen-Nitrogen Plant, in accordance with the Explanation (1)(d) to Rule 57Q, by virtue of Notification No. 14/96-C.E. (N.T.), dated 23-7-1996. The Commissioner, in the impugned order, has noted t....

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....e not only on machinery which brought about any change but also to parts and accessories of machinery or other appliances used in the manufacture of final product. 2. The Revenue is aggrieved with this order and contended that the benefit cannot be extended to the storage tank used for storing the final product as it does not strictly come within the ambit of 'used' in relation to the manufactu....

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....ted that in their own case, the Tribunal, by West Regional Bench's Order No. C-I/2524-25/WZB/2001, dated 23-8-2001 [2002 (150) E.L.T. 751 (T)] has granted the benefit to the tank, which is referred to as cryogenic tank in which the gases, after their extraction from the atmosphere, and liquefaction, was stored before despatch. He also submitted that the tanks contained the sulphuric acid which is ....

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.... extended. He also referred to another order of the West Regional Bench No. C-IV/1207/WZB/2004, dated 17-3-2004 [2004 (169) E.L.T. 118 (T)] in their own case wherein the Oxygen Storage Tanks installed in their factory was considered as a component and eligible for the Modvat credit. He submits that in view of these judgments, relief is required to be granted. He also further pointed out that the j....