2000 (4) TMI 272

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..... hary, Consultants, for the Respondent. [Order]. - This is an appeal filed by the Revenue. The issue relates to availing Modvat credit on cylindrical vertical tank to be used for storage of different chemical. The Assistant Commissioner has disallowed the credit on the ground that cylindrical vertical tanks are used as a container for storage of chemical used by the party. These containers cannot .....

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..... missioner is not applicable to this case. 3. On the other hand, Shri Manik Chand, ld. Consultant submitted that Tribunal has been consistently taking this view following Dabur India (supra). He referred to the latest decision of the Tribunal in the case of Ayes Dyes & Chemicals v. CCE, Chennai reported in 2000 (116) E.L.T. 524 (T). 4. In the facts and circumstances and in view of the c .....

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