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TMI Blog2012 (9) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... apital goods such as (i) all the goods falling under Chapter 82, 84, 85, 90 under the heading 6802, 6801.10 of the first Schedule to the Tariff Act; (ii) the pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii) above; (iv) moulds and dies, (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; (vii) storage tanks used in the factory of the manufacturer of final products, but does not include any equipment/appliances used in the office. 3. The assessee gave his reply contending that they are entitled to the Cenvat credit. The assessing authority passed an order-in-original disallowing the Cenvat credit wrongly availed on ineligible capital goods and accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al is filed. 6. This Court had an occasion to consider the very same issue which is involved in this appeal in CEA No.95/2009 disposed of on 08.04.2011. After referring to several judgments of this Court, it was held as under: "4. The learned counsel appearing for the revenue assailing the impugned order contended that as per the definition of Rule 57-Q there was no storage tank included in the definition of capital goods. It is only by Notification dated 01.03.2001 in the definition of capital goods the storage tank is inserted. Therefore, for the period anterior to the said amendment the Cenvat credit could not have been given on the inputs used in the manufacture of storage tanks. Even otherwise, though the water stored in a storage ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 byproducts are stored and thereafter sold as a finished product. In that view of the matter, we do not find any justification to interfere with the orders passed by the appellate authority. In those circumstances, we answer the substantial question of law in favour of the assessee and against the revenue." 7. In that view of the matter, we do no see any merit in this appeal. No substantial questio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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