2013 (6) TMI 526

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..... acid tank etc. forming a part of their plant. - Held that:- tank with temperature controlling facility is classifiable under Heading 84.19. The contention raised by the appellants that the storage tanks had such facility is not disputed by any specific finding by the Commissioner (Appeals). So prima facie, we are in agreement with the contention of the appellant that they are eligible for cenvat .....

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..... 73.09 of Central Excise Tariff and took cenvat credit of duty so paid. The Revenue objected to such cenvat credit on the ground that goods falling under heading 73.09 would not qualify to be capital goods. At that stage, the appellant pointed out that actual classficiation of this item should be under 84.19 where chemical storage tank is specifically included. If the goods were classifiable under .....

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..... t the impugned storage tank had any heating or cooling arrangement and therefore, the classification should have been under Chapter 73, and consequently modvat credit cannot be extended to them. 3. We have gone through the notes of Chapters 73 and 84 of Central Excise Tariff. We find that tank with temperature controlling facility is classifiable under Heading 84.19. The contention raised by the .....

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