TMI Blog2011 (4) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... s - As per the decision of Vandana Global Ltd. vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] the inputs used for the manufacture of storage tank has been held to be eligible for cenvat credit taking note of the special treatment provided for storage tank in the definition of capital goods - Hence, cement and M.S.Bars are used in the manufacture of storage tank, held that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tank is specifically included as capital goods. Referring to the definition of inputs, she submits that the inputs used for fabrication of capital goods which are in turn used in the manufacture of excisable goods are treated as inputs. Relying on the decision of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. vs. CCE, Raipur reported in 2010 (253) ELT 440, she submits the inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records. The show cause notice clearly refers to the use of the cement and M.S.Bars in the construction work of storage tanks. However, the use of the storage tank in humidification plant or otherwise is not relevant. It is not disputed that the definition of capital goods under Cenvat Credit Rules, 2002 gives special treatment to storage tank and is included in the term capital goods and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dies, refractories, tubes and tank have been specifically added as they would not get classified and included as machinery items but the rule makers in their wisdom have specifically and additionally included these perhaps considering their functional utility to the manufacturing process. By specifically including these items, credit in respect of duty paid on such items has been allowed which wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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