TMI Blog2012 (11) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... be dismissed. No substantial question of law arises for consideration in this appeal. In favour of assessee - C.E.A. NO. 209 OF 2008 - - - Dated:- 30-7-2012 - N. KUMAR AND H. S. KEMPANNA, JJ. N.R. Bhaskar for the Appellant. JUDGMENT N. Kumar, J. - The Revenue has preferred this appeal against the order passed by the Tribunal declining to interfere with the order passed by the Commissioner of Excise holding that the impugned items are entitled for Modvat Credit. 2. A show-cause notice came to be issued to the assessee holding that they are not eligible to avail and utilise the Cenvat credit on the capital goods such as (i) all the goods falling under Chapter, 82, 84, 85, 90 under the heading 6802, 6801.10 of the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al on record, held that the respondents had taken and utilised the Cenvat credit in respect of the structural items such as MS Plates, Channels, MR Coils, HR coils. The said goods, fall within the definition of the 'capital goods'. The Tribunals have been consistently holding that the impugned items are entitled for ModVat credit. In those circumstances, it is not correct to charge the assessee with suppression of facts, fraud, collusion with intent to evade duty. Therefore, both on merit as well as on bar of limitation, the appeal filed by the Revenue came to be dismissed. It is aggrieved by the said order, the present appeal is filed. 6. This Court had an occasion to consider the very same issue which is involved in this appeal in CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asses storage tank also, as they are by products in the course of manufacturing activity which are also excisable at the time of selling the same to the assessee. It appears even when the storage tanks if specifically mentioned in the definition of capital goods by liberally incorporating these provisions the benefit was extended to the assessee. However, the controversy remains. In order to set right this controversy by a Notification, specifically storage ' tank is introduced within the definition of capital goods. The said insertion is classificatory 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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