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2018 (3) TMI 101 - AT - Central ExciseCENVAT credit - capital goods - drums/barrels - Held that: - inputs used in any activity pertaining to manufacturing process would be entitled to CENVAT credit and likewise the definition of ‘capital goods’ is of sufficiently wide coverage to include storage tanks - There is no dispute that the drums /barrels procured by the appellant and are mobile storage tanks for transporting raw materials from the supplier to the appellant. While this may not conform to the definition of ‘inputs’, it is undeniable that these are, therefore, capital goods - credit allowed - appeal allowed - decided in favor of appellant.
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