through pipes. From the storage tank the movement to measurement tank is by pipes and from the measurement tank to re-action vessels the movement ... force if any acquired by the storage of the liquid alkyd benzene or sulphuric acid in the storage tanks which are stated
Aluminum Sheets used for fabrication and erection of mounted storage bullets (tank), storage tanks for Hot and chilled water, thermal insulation of various pipes machine ... Coils & Aluminum Sheets used in the fabrication and erection of storage tanks. The storage tank is undisputedly capital goods as per the definition
through pipes. From the storage tank the movement to measurement tank is by pipes and from the measurement tank to reaction vessel (be movement ... gravitational force if any acquired by the storage of alkyd benzene or sulphuric acid in the storage tanks which are stated to be at some
refractory materials;
(vi) tubes and pipes and fittings thereof; (vii)
storage tanks used in the factory of the
manufacturer of final products, but does ... definition of Rule 57-Q there
was no storage tank included in the
definition of capital goods. It is only
by Notification dated
Indian Oil Corporation had placed work order for fabrication of storage tank for their retail outlet and they were accordingly manufactured by the appellants from ... appellants for the purpose of fabrication thereof to the storage tanks amounted to manufacture and it attracted the duty liability , though it is the case
Storage Tank Terminals P Ltd vs Commissioner Of Central Excise ... on 3 December, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
BANGALORE ... 2008 passed by CCE&C(Appeals), Visakhapatnam.
AVR STORAGE TANK TERMINALS P LTD
(FORMERLY KNOWN AS AVR & CO) 10-1-30, WALTAIR UPLANDS
refractory materials;
(vi) tubes and pipes and fittings thereof; and
(vii) storage tank,
used-
(1) in the factory of the manufacturer of the final products ... molasses storage tank -
MS staging of tank and shell plates/ bottom plates/ roof plates used for
constructing non-excisable final molasses storage tank and shell
refractory materials;
(vi) tubes and pipes and fittings thereof; (vii)
storage tanks used in the factory of the
manufacturer of final products, but does ... definition of Rule 57-Q there
was no storage tank included in the
definition of capital goods. It is only
by Notification dated
refractory materials;
(vi) tubes and pipes and fittings thereof; (vii)
storage tanks used in the factory of the
manufacturer of final products, but does ... definition of Rule 57-Q there
was no storage tank included in the
definition of capital goods. It is only
by Notification dated
February 2010 on steel plates,
which were used for fabrication of Storage Tanks/LPG spheres at the
refinery, was denied to the appellant. The said ... steel plates issued
and consumed in the fabrication of the Storage Tanks/LPG spheres.
According to the appellant, it collated grade wise and item wise
