TMI Blog2003 (9) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... availment of Modvat credit on capital goods. It was the contention of the party that because of the supplier s mistake of wrong classification, the assessee should not suffer for availing the Modvat credit in respect of capital goods. In this connection, the Counsel appearing for the appellant, drew my attention to the finding portion of the Assistant Commissioner, which is as under : I have t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 422.10 is for Dish washing machines for ordinary household uses. Hence, I am of the opinion that the correct classification is and must be 8422.80. The wrong classification on the part of the supplier should not be used to deny the credit duly entitled to the assessees. Hence, I am of the opinion that its hygienical cleanliness has foremost role to play. (AVE-07) machine, therefore, has no compari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner has clarified under Heading 8422.80 while allowing the credit. Furthermore, the Assistant Commissioner has no power to change the classification. In support of his argument, he referred to the decision of the Tribunal in the case of TELCO v. Commissioner of Central Excise, Jamshedpur reported in 2001 (136) E.L.T. 305. In Para 5.2 of the said decision wherein, it was clearly held that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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