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2010 (8) TMI 342 - AT - Central ExciseCenvat credit – Capital goods - entitlement of the assessee to capital goods credit paid on Aluminium tables received by it, Aluminium tables received by the appellants were classified under Chapter Heading 8537 - appellants had availed credit of duty paid - Commissioner disallowed credit on the ground that such goods were classifiable under Chapter Heading 9403 and such goods were not covered by the definition of capital goods - classification of the goods cannot be changed at the receiver’s end by the Central Excise authority - order of the Commissioner, vacated as regards the denial of capital goods credit Cenvat credit – Recovery of cenvat credit wrongly taken - they had not utilized the impugned credit and there was sufficient balance in their Cenvat credit account at all times - liability to interest not arise. Penalty - They had reversed the credit of ₹ 6,05,627 only on being pointed out by the audit party. - No evidence to support a conclusion that the assessee had availed credit of ₹ 6,05,627 with intention to evade payment of duty. - The assessee had not utilize the impugned credit. - penalty vacated.
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