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2017 (8) TMI 990 - AT - Central ExciseCenvat credit - Channels, Beams, Angles, etc - Explanation 2 to definition of inputs under Rule 2(k) of Cenvat Credit Rules, 2004 - Held that: - it is very clear that through Installation Certificate the items used on which Cenvat credit was taken were used for increasing the strength of Storage Tanks. Therefore, I hold that they were used in relation to the manufacture of capital goods and therefore as per definition of inputs and capital goods they were eligible for Cenvat credit - Appeal allowed - decided in favor of the assessee.
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