1999 (11) TMI 240 - AT - Central Excise

Summary

The appeal involved a dispute regarding the classification of a chemical storage tank as capital goods for Modvat credit. The Commissioner (Appeals) denied the credit, but the Tribunal overturned this decision based on previous judgments. The Tribunal ruled that storage tanks used for storing raw materials connected with the manufacturing process should be treated as capital goods under Rule 57Q of the CE Rules. The appeal was allowed, and the impugned order was set aside.