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2017 (6) TMI 219 - CESTAT BANGALORECENVAT credit - inputs - cement, steel MS plates/MS angles and channels - denial on the ground that these inputs are used in the construction of storage tank for effluent treatment was wrong being violative of Rule 3 read with Rule 2(k) of the Rules - Held that: - the issue is squarely covered in favor of the appellant by the judgement of the Karnataka High Court in the case of SLR Steels [2012 (9) TMI 169 - KARNATAKA HIGH COURT], where it was held that the appellant is entitled to CENVAT Credit of duty paid on steel and cement used in the manufacture of storage tank and the pollution control equipment - appeal allowed - decided in favor of appellant.
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