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TMI Blog2018 (3) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... o CENVAT credit and likewise the definition of ‘capital goods’ is of sufficiently wide coverage to include storage tanks - There is no dispute that the drums /barrels procured by the appellant and are mobile storage tanks for transporting raw materials from the supplier to the appellant. While this may not conform to the definition of ‘inputs’, it is undeniable that these are, therefore, capital g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to in CENVAT Credit Rules, 2004 are those intended for packing of final product of the assessee whereas, in the present instance, even if such drums/barrels are treated as packing material these are utilized for the products manufactured by an entity other than the assessee. It is also contended that the appellant had, instead of bring the said barrels and drums into their factory, sent the same t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Supreme Court in Collector of Central Excise v. Rajasthan State Chemical Works [1991 (55) ELT 444 (SC)] and Collector of Central Excise v. Solaris Chemtech Ltd [2007 (214) ELT 481 (SC)] to confer eligibility. 4. On perusal of the CENVAT Credit Rules, 2004 makes it abundantly clear that inputs used in any activity pertaining to manufacturing process would be entitled to CENVAT credit and lik ..... X X X X Extracts X X X X X X X X Extracts X X X X
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