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2008 (10) TMI 177 - AT - Central ExciseCenvat credit on inputs i.e. Steel plates, sheets, etc. used in the manufacture of 'clinker silo' which are actually storage tank for the final products in the cement factory - 'clinker silos' are nothing but storage tanks and they are mentioned in the list of the capital goods - fact that the silos are immovable property and not excisable is irrelevant - in terms of the Explanation 2 to Rule 2(k), as so long as the inputs are used in the manufacture of capital goods which are further used in the factory of the manufacturer, the credit could not be denied
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