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2012 (6) TMI 429 - CESTAT, KOLKATAClassification of Honing Machine - Revenue contended that Honing Stones are classifiable under chapter 6801.90 therefore they are not eligible for the CENVAT - period involved September, 2000 to June, 2003 - Held that:- It is undisputed that Honing Machine is classifiable under chapter sub-heading 8460 which is covered under sub clause 1 of Rule 57AA of the erstwhile Central Excise Rules, 1944. Also, Honing Machine is used for smoothing and polishing the outer surface of ball bearing. In case the outer surface is not smoothened it would adversely effect the performance of the ball bearing. Tribunal in the case of Gotze India Ltd. vs CCE has held that Honing Stone is similar to grinding wheel in so far as the function is concerned and accordingly they allowed the CENVAT Credit on the same and which was upheld by larger Bench in the case of Rathi Udyog Ltd (2000 (5) TMI 73 (Tri)). Therefore, order of Commissioner is set aside and appeal is allowed in favor of assessee with consequential relief, if any.
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