1999 (11) TMI 240

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..... es from Order-in-Appeal No. 276/97(M) dated 17-10-1997 passed by Commissioner (Appeals), Chennai holding that Chemical storage tank cannot be considered as capital goods and hence confirmed the denial of Modvat credit to the extent of Rs.36,585/-. The appellants had pleaded that raw materials are required to be stored only in the storage tank as they are in liquid form and cannot be stored in ware .....

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..... reported in 1999 (105) E.L.T. 213 (Tribunal) wherein also a similar view has been taken. The same view has been expressed in the case of Smithkline Beecham Consumer Healthcare Ltd. v. CCE as reported in 1999 (105) E.L.T. 216 (Tribunal) and also in the case of S.R.F. Ltd v. CCE as reported in 1999 (106) E.L.T. 317 (Tribunal). A similar view had been expressed in the case of Dabur India Ltd. v. CCE .....

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