2003 (11) TMI 439

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..... ]. Heard both the sides. 2. The Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit on Cylindrical Vertical HDPE Tanks was allowed as capital goods. 3. The contention of the Revenue is that the tanks in question are not covered under the definition of capital goods nor can be considered as accessories of the main .....

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..... cessory of mixing process/mixing tanks which are classifiable under Tariff Heading 8479.90. The Revenue filed the appeal and the Commissioner (Appeals) dismissed the appeal. 5. In fact these cylindrical vertical tanks are used as measuring equipment and are attached to the mixing tanks, is not disputed by the Revenue. In these circumstances, I find no infirmity in the impugned order. The appeal .....

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