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2010 (8) TMI 281 - HC - Central ExciseCenvat credit – capital goods - Penalty – classification - Tribunal classified product under 84.28 and according to appellant under 84.29 - when it is not in dispute that the manufacturer declared the product as one falling under 'shovel loader' under the heading 84.29, there is no scope for any other authority to classify the same under any other heading - Shovel loader is one of the specific product under the heading 84.29 - product falling under 84.29 had been specifically excluded for the purpose of availing MODVAT credit – credit not allowed – no case for imposition of penalty
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