Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 157 - AT - Central ExciseAssessee challenges denial of credit on material handling equipments i.e. trolleys - Revenue challenge the grant of credit on plastic crates – Trolleys can’t be classified u/h 94.03 as furniture but classifiable u/h 84.28 as material handling equipment – hence cenvat credit is allowed on trolleys - assessee will reverse the credit taken on plastic crates – penalty is not imposable as inadmissible credit on structural items reversed prior to issue of SCN
|