TMI Blog2011 (4) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... 95 of 2009, - - - Dated:- 8-4-2011 - N. Kumar and Ravi Malimath, JJ. Shri N.R. Bhaskar, Advocate, for the Appellant. M/s. Harish Co., Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. The revenue has preferred this appeal by challenging the order passed by the Tribunal which has upheld the order of the appellate authority by observing that the inputs used in the manufacture of storage tanks which are immoveable property is also admissible for Modvat credit. 2. The assessee is engaged in the manufacture of sugar. it is a holder of Central Excise Registration Certificate. They were availing the benefit of Modvat credit upto 30-6-2000 and Cenvat credit from 1-7-2000 in respect of duty paid inputs and capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Star Paper Mills v. CCE reported in 1999 (107) E.L.T. 241 (Tri.), had taken a view that the duty paid on hot rolled coil used as input in the manufacture of storage and processing tanks which were captively used in the manufacture of sugar could not be denied in view of the fact that the said tanks were capital goods and credit could not be denied in terms of Rule 57D(2) of the Central Excise Rules and therefore they dismissed the appeal. Aggrieved by the same, the revenue is before this Court. 4. The learned counsel appearing for the revenue assailing the impugned order contended that as per the definition of Rule 57Q there was no storage tank included in the definition of capital goods. It is only by Notification dated 1-3-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht this controversy by a Notification, specifically storage tank is introduced within the definition of capital goods. The said insertion is clarificatory in nature. Under these circumstances even though the said insertion was in the year 2001 we are concerned with the period anterior to the said insertion. 5. Having regard to the aforesaid facts and also the fact that the assessing authority has himself extended the benefit to storage tank storing water as a component to main machinery namely, boiler, he ought to have extended the benefit to the storage tanks which are also part of the factory premises, in which the bye-products are stored and thereafter sold as a finished product. In that view of the matter, we do not find any justifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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