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2018 (9) TMI 1655 - AT - Central ExciseCENVAT Credit - inputs - HR coil, steel plates, MS channel, MS plates etc. for the construction of three storage tanks of 3600 MT each in capacity which are used for storing crude palm oil, palm oil and palmolein oil - Whether the appellants are eligible for credit on the impugned steel items which were used for fabrication of storage tanks used for storing refined palm oil, crude palm oil? Held that:- The said issue has been considered in the case of Thiru Arooran Sugars [2017 (7) TMI 524 - MADRAS HIGH COURT], where the Hon’ble High Court of Madras has held that the credit on such items used for manufacture of capital goods is eligible - credit allowed - appeal allowed - decided in favor of appellant.
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