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2022 (3) TMI 554 - AT - Central ExciseCENVAT Credit - capital goods - wrongful classification of goods - it is claimed that these are bot capital goods as supplier has described it as “steel furniture” and classified it under C.H. 94.03 in the invoice - HELD THAT:- In the decision of M/S. DAYA SUGAR VERSUS COMMISSIONER, CENTRAL EXCISE, MEERUT-1 [2014 (10) TMI 722 - ALLAHABAD HIGH COURT] passed by the Hon’ble Allahabad High Court, it has been held that it was immaterial if the supplier of the item had wrongly classified the same since, the actual classification and the eligibility for CENVAT credit is dependent on the actual usage of goods and therefore CENVAT credit is admissible to the Appellant. The appeal is allowed.
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