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2011 (10) TMI 552 - PUNJAB AND HARYANA HIGH COURTClassification of goods - Availment of CENVAT Credit - violation of Rules 57A, 57AA and 57AB of Central Excise Rules, 1944 - Held that:- commissioner has rightly found that the classification of the manufacturing goods cannot be gone into by the adjudicating authority as such classification falls within the exclusive domain of the authority with whose jurisdiction, the supplier is situated. There is no dispute that the supplier has paid the duty at the rate of 16% in terms of classification under Chapter Heading 5801.31, though, another supplier supplied the goods under Chapter Heading 5801.32. Since the excise duty was paid by the supplier in bona fide understanding of the classification and thus it is a duty paid under Clause (1) of Rule 57AB of the Rules and the assessee has rightly availed Cenvat credit. No substantial question of law arises - Decided against Revenue.
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