Cenvat Credit eligible on materials used in manufacture of storage tank & pollution control equipment

Uniglobal Papers Private Limited Vs Commissioner of CGST & CX, Haldia Commissionerate (CESTAT Kolkata) CESTAT Kolkata held that cenvat credit is available in respect of iron and steel, cement, welding electrodes etc. used in manufacture of storage tank and pollution control system. Facts- The Appellant is engaged in the manufacture of Kraft Paper and Duplex Paper. A communication dated 28.08.2012 asking for the details of CENVAT Credit availed by them i.e. cement, welding electrode, MS plate, MS angle, channel for the period 2007-08 and 2008-09 was sent to the Appellant. The assessee submi...