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TMI Blog2018 (1) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit on the duty paid on such tank allowed - penalty also set aside. The issue regarding mono rails and structure for various towers and acid tank is not pressed by the learned Chartered Accountant. Hence, the same is dismissed being not pressed - Appeal allowed. - Excise Appeal No.1200 of 2011 - A/58061/2017-EX[DB] - Dated:- 21-11-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its order dated 11.01.2007 has directed that ......Adjudicating Authority to first decide the question of proper classification of the articles in question and on that premise consequential order about modvat credit may be determined. 3. In pursuance to the direction of the Hon ble High Court, the adjudicating authority has passed the impugned order whereby the Cenvat credit on chemical stora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rculating between its two walls. He further submits that the storage tanks are not general storage tanks, but are chemical storage tanks in which process of chemical takes place by change of temperature as is clear from para 3(iii) of the impugned order. Lastly, he made a request that it may be placed under Chapter Heading 8419 and allow the cenvat credit. 6. On the other hand, the learned DR f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty paid on such tank. Consequently, the penalty imposed also stands dropped. 8. The second issue regarding mono rails and structure for various towers and acid tank is not pressed by the learned Chartered Accountant. Hence, the same is dismissed being not pressed. 9. In the light of the above discussion, the appeal filed by the assessee-Appellants is partly allowed and the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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