TMI Blog2022 (3) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... refore CENVAT credit is admissible to the Appellant. The appeal is allowed. - Excise Appeal No. 85309 of 2019 - A/85195/2022 - Dated:- 11-3-2022 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Sunil Agrawal, Advocate for the Appellant Shri Sanjay Hasija, Superintendent, Authorised Representative for the Respondent ORDER Rejection of CENVAT credit on the ground that items are not capital goods as supplier has described it as steel furniture and classified it under C.H. 94.03 in the invoice, is assailed in this appeal. 2. Factual backdrop of the case is that appellant had received certain invoices from the supplier which were of the nature of components of machinery used for manufacturing goods-machinery fallin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-heading in the invoice mechanically with a broad description for which error, in reflecting the name of goods and Chapter Heading, had occurred but in the body of the invoice, where the name of the articles are mentioned, they had put the correct description as S.S. Jacket Medicine Tank and S.S. Jacket for Planetary Mixing, for which, in view of the judgment of the Daya Sugar (supra), credit is dismissible. 4. Per contra, learned Authorised Representative for the respondent-department Shri Sanjay Hasija, while supporting the reasoning and rationality of the order passed by the learned Commissioner (Appeals), placed Reliance in the case laws of Sarveswh Refractories (P) Ltd. 2007 (218) ELT 488 (SC), Newlight Hotels resorts 2016 (44) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case, it was wrong noting under the Heading of invoice while description of item sold in the body of the invoice meant for putting the description is proper and legal, that goes with the actual usage of goods. I find force in the submissions of learned Counsel for the appellant and in following judicial discipline set in the case of Daya Sugar and Shree Cement Ltd., the following order is passed. ORDER 6. The appeal is allowed with consequential relief and the order passed by the Commissioner of Central Tax, Central Excise Service Tax (Appeals), Raigarh vide Order-in-Appeal No. MKK/219/RGD APP/2018-19 dated 12.09.2018 is hereby set aside. (Order pronounced in the open court on 11.03.2022) - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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