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2016 (11) TMI 509 - CESTAT NEW DELHIDenial of CENVAT credit - Pipes and the Transmission Assembly - goods are not cenvatable capital goods - whether wrong classification on part of supplier of goods would lead to denial of CENVAT credit? - Held that: - reliance placed on the decision of the case of Recon Limited. Vs. Commissioner of Central Excise, Bangalore [2003 (9) TMI 615 - CESTAT, bangalore] where it was held that wrong classification on the part of the supplier should not be used to deny the credit otherwise available to the assessee - Transmission Assembly is used in heavy earth moving machinery like dozers and loaders which admittedly fall under chapter 84.29. The transmission assembly used in these items are eligible for Cenvat credit by their own right. The issue that Transmission Assembly used in mines for transmission of the excavated material to the factory has been admittedly held to be Cenvat capital goods. The wrong adoption of classification at the manufacturer's supplier cannot adopted as a reason for denial of credit, otherwise available to the assessee. CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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