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TMI Blog2017 (11) TMI 1790X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention raised by the assessee-appellants that storage tank had such facility is not disputed in view of the observation made by the Tribunal in its earlier order - appellant are eligible for Cenvat credit on the duty paid on such tank. The classification under Heading 84.19 upheld and Cenvat credit on the duty paid on such tank is allowed - the penalty imposed also stands dropped. The se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on before the Tribunal. Earlier, the Tribunal vide its Final Order No. A/405/2003-NB, dated 16-7-2003, 2003 (157) E.L.T. 302 (Tri.- Del.) had rejected the claim of the assessee-appellants. Being aggrieved, the assessee-appellants approached the Hon ble High Court of Rajasthan at Jaipur [D.B. Central Excise Appeal No. 7/2003, 2008 (224) E.L.T. 38 (Raj.). The Hon ble High Court vide its order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory and paid excise duty by initially classifying under sub-heading 73.09 of the Central Excise Tariff Act, 1985 and took Cenvat credit. The Department objected to such Cenvat credit that the goods falling under sub-heading 73.09 would not qualify to be capital goods. He also submits that in the tanks indirect heating and cooling takes place with the help of hot/cold water circulating between its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee-appellants that storage tank had such facility is not disputed in view of the observation made by the Tribunal in its earlier order. So, we are in agreement with the contention of the assessee-appellants that they are eligible for Cenvat credit on the duty paid on such tank. Hence, we approve the classification under Heading 84.19 and allow the Cenvat credit on the duty paid on such t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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