Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 228 - CESTAT CHENNAIDenial of Cenvat credit - capital goods or inputs - Classification of goods - Classification of under Chapter 8419 8910 or under Chapter 72 - Held that:- classification of the goods cannot be changed at the hands of the recipients of ‘inputs’ or ‘capital goods’. Hence, goods does not appear to be classifiable under Chapter 72 of the Tariff - adjudicating authority should have examined this certificate along with utilisation of the goods before adjudicating this matter. Hence, we feel it is appropriate to remand this matter to the original authority for reconsideration of the use of the goods. Accordingly, we set aside the impugned order and remand back the matter to the adjudicating authority to decide the matter afresh after considering the use of the ‘capital goods’ - Decided in favour of assessee.
|