N. Kumar, J.—This appeal is by the revenue challenging the order passed by the Tribunal which held that the steel and cement use in the manufacture of storage tank for which the assessee is entitled to Cenvat Credit on steel and cement purchased for constructing a storage tank. The assessee M/s. S.L.R. Steels Limited is carrying on the business of manufacturing pig iron, G. Slag, Coke and Fuel. It holds Central Excise Registration certificate. A show case notice came to be issued on 30-6-2005 alleging that they have irregularly availed Cenvat credit of Rs. 21,34,251/- on ineligible items like steel, cement etc. and they were asked to a show cause why the said amount should not be recovered from them under Rule 11/14 of the Cenvat Credit Rules, 2002 and 2004 respectively read with Section 11A of the Central Excise Act, 1944. The assessee filed his objections pointing out that the said material was purchased and used as an input in construction of pollution control equipments as well as storage tanks. The Additional Commissioner of Excise accepting the case of the assessee dropped the proceedings. Aggrieved by the said order, the revenue preferred an appeal to the Commissione