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TMI Blog2004 (7) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... e storage tank which is used as an equipment for processing the manufactured gases and also found to be qualified as an accessory to the Oxygen-Nitrogen Plant, in accordance with the Explanation (1)(d) to Rule 57Q, by virtue of Notification No. 14/96-C.E. (N.T.), dated 23-7-1996. The Commissioner, in the impugned order, has noted that the Explanation (1)(d) to Rule 57Q covers goods by their descri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts and accessories of machinery or other appliances used in the manufacture of final product. 2. The Revenue is aggrieved with this order and contended that the benefit cannot be extended to the storage tank used for storing the final product as it does not strictly come within the ambit of 'used' in relation to the manufacture of final product' and they contended that in terms of the Explana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er No. C-I/2524-25/WZB/2001, dated 23-8-2001 [2002 (150) E.L.T. 751 (T)] has granted the benefit to the tank, which is referred to as cryogenic tank in which the gases, after their extraction from the atmosphere, and liquefaction, was stored before despatch. He also submitted that the tanks contained the sulphuric acid which is one raw material and in view of the judgment rendered in the case of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h No. C-IV/1207/WZB/2004, dated 17-3-2004 [2004 (169) E.L.T. 118 (T)] in their own case wherein the Oxygen Storage Tanks installed in their factory was considered as a component and eligible for the Modvat credit. He submits that in view of these judgments, relief is required to be granted. He also further pointed out that the judgments cited by the learned SDR are clearly distinguishable. He poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respective gases cannot be stored for utlisation in the manufacture of final goods. In the appellants, own case, as noted, the West Regional Bench has extended the benefit of Modvat credit on the storage tank used to store gases which are used in the manufacture of final products, which are also gases. Therefore, respectfully following the ratio of the judgments rendered by the West Regional Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X
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