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2010 (5) TMI 281 - CESTAT, CHENNAICenvat Credit – Capital goods - It is the appellant’s case that the said goods are actually ‘rotary conical jacketed cylindrical dryer’ as confirmed by the suppliers and that the correct classification of these goods which are machinery items should be under 8421.00. As such, it is contended on behalf of the appellants that they are entitled for credit on the impugned goods as these are capital goods specified under the then Rule 57Q of the Central Excise Rules, 1944. Held that- the impugned order insofar as it relates to ‘rotary conical jacketed cylindrical dryer’ is set aside and the appeal is allowed with consequential benefit to the appellants.
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