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2018 (4) TMI 476 - HC - Central ExciseCENVAT credit - Bins - denial of credit on the ground that the said 'Bins' was wrongly classified under the heading 8474.90 whereas the correct classification would fall under the heading 7308 - Held that: - The question as to whether the subject item would fall under heading 7308 or 8474.90, is essentially a question of fact. Moreover, if according to the appellant, the item would fall under heading 8474.90, it was for the appellant to explain as to why it has not claimed cenvat credit for the same item supplied by M/s Hindustan Steel for whom it had earlier availed credit but later on reversed it when the Revenue brought it to the notice of the same. The confirmation of the demand for reversal of cenvat credit is only to the extent falling within normal time period - appeal dismissed - decided against appellant.
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