2001 (6) TMI 95 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding denial of capital goods status to a storage tank used for storing hydrochloric acid. The Tribunal disagreed with the Commissioner's interpretation and held that storage of final products also qualifies as "manufacture" under the Central Excise Act, 1994. The appeal was successful and consequential relief was granted.