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2017 (2) TMI 12 - AT - Central ExciseCENVAT credit on capital goods - Held that: - It is an undisputed fact that the said Vertical Storage Tanks are installed in the premises of the Customers and not in the premises of the manufacturer. As per the definition of Capital Goods under rule 2(a) of CCR, the said goods should be used in the factory of the manufacturer of the final products. As regards the credit availed on Portable Cryogenic Vessels, I find that the said Vessels are used for supply/ transportation of gases in liquid form and not for packing. Hence, the argument of the Appellants, that they were packing materials, cannot be accepted. Keeping in view the facts and circumstances of the case and the reasoning given by the learned Commissioner (A), I do not find any infirmity in the impugned orders and I therefore uphold the same by dismissing all the four appeals of the appellants.
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