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2018 (2) TMI 3 - AT - Central ExciseClassification of goods - Ground Power Unit - whether classified under Chapter 85 or Chapter 88? - Held that: - the appellant had taken a categorical stand before the Commissioner (Appeals) that they have not availed the Cenvat credit of duty paid on the inputs which stand utilized by them in the manufacture of ground power units - The appellate authority has observed that they have not produced any tangible evidence/documentary proof to substantiate their claim that the credit was not availed by them and whatever Cenvat credit was availed pertained to other final products, which were cleared on payment of duty - matter remanded to the original adjudicating authority for verification of the assessee's records - appeal allowed by way of remand.
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