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2018 (6) TMI 371 - AT - Central ExciseClassification of goods - bolting cloth - whether classifiable under CETH 5406.10 as claimed by BBCPL or would be classifiable under CETH 59.11 of Central Excise Tariff Act, 1985 - Clubbing of Clearances - CENVAT credit - Rule 4 of CENVAT Credit Rules - Held that:- The Hon'ble Apex Court in the case of Simplex Mills Co. Ltd. [2005 (3) TMI 117 - SUPREME COURT OF INDIA] has clearly held that running length of unprocessed goods would not be covered under Chapter 59 - There is no dispute that the goods are cleared inn running length and not in cut pieces. Since the issue of classification is clearly covered in the favour of respondents, the goods would not be classifiable under heading 59.11. The other issue relating to clubbing and availability of CENVAT Credit in view of classification under heading 59.11 do not affect the outcome of demand. Appeal dismissed - decided against Revenue.
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