Steel plates & strips used for fabrication of storage tanks being part of Boiler is entitled to CENVAT Credit

HIGH COURT OF KARNATAKA Commissioner of Central Excise, Belgaum Commisionerate versus Hindalco Industries Ltd. C.E.A. NO. 209 OF 2008 JULY 30, 2012 JUDGMENT N. Kumar, J. – The Revenue has preferred this appeal against the order passed by the Tribunal declining to interfere with the order passed by the Commissioner of Excise holding that the impugned items are entitled for Modvat Credit. 2. A show-cause notice came to be issued to the assessee holding that they are not eligible to avail and utilise the Cenvat credit on the capital goods such as (i) all the goods falling u...