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2018 (7) TMI 1198 - CESTAT ALLAHABADCENVAT Credit - Cascade/storage tank/cylinders for ‘Compressed Natural Gas’ - denial on the ground that they have not been used in the factory premises of the appellant - Held that:- The manufacture of CNG is not possible without the use of the cascades in question which acts as the storage tank for the CNG upon its manufacture - these cascades are in the nature of storage tanks for the manufacture and sale of CNG - they qualify as capital goods under Rule 2(a)(A)(vii) of the CCR 2004 - appeal allowed - decided in favor of appellant.
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