Subtank
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This the the Tunnel Rhino's stage.The e-tank can located easily and there is no need of any explanation on this.
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If you are observant enough, while riding on the dragonfly in the Neon Tiger'stage you will be able to see it in the screen.
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This is the e-tank in the icy area of Chill Penguin's stage.you will need the leg armour to get to the e-tank.
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In Volt Catfish's stage, you will need to get any of the robot chips to break the floor to get to the e-tank.After you go through a door, go to the top and equip X with any of the mecha suit.Jump down the pit and you will find it.