TMI Blog2008 (2) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... ee and the other by Revenue. It appears from the records that the department had issued a show-cause notice to the assessee seeking to deny CENVAT credit on capital goods totalling to Rs. 7,87,253/-. The demand was contested. However, before case was adjudicated, the assessee reversed the credit taken on structural items amounting to Rs. 1,93,472/-. The adjudicating authority recorded this fact and disallowed CENVAT credit on other capital goods to the assessee and also imposed on them a penalty of Rs. 7,87,253/-. In appeal, the first appellate authority allowed CENVAT credit to the assessee in respect of pipes fittings as well as plastic crates and sustained the decision of the lower authority in respect of the rest of the capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28 are eligible for CENVAT credit. In support of the above claim, the assessee relies on an affidavit filed by the Managing Director of M/s. Chowel India Pvt. Ltd., manufacturers/suppliers of trolleys. This affidavit states that, at their end, the trolleys had been classified under Heading 84.28 only and that the assessments made on this basis had not been called into question. It is also stated that Heading No. 94.03 had been mentioned in the relevant invoices due to inadvertence. It is also stated that the delivery pallets (trolleys) could not be understood as furniture falling under Heading 94.03. Learned Counsel for the assessee has also referred to a letter issued to them by the supplier of trolleys, wherein the correct classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Heading 84.28 at the supplier's end and, therefore, the benefit of CENVAT credit of the duty paid on these goods is not to be denied to them on account of that the invoices did not mention the correct Tariff Heading. On a perusal of the rival Headings as given in the Tariff Schedule, I find that Heading 84.28 is the specific entry for material handling equipments like trolleys whereas Heading 94.03 covers "other furniture and parts thereof". By no stretch of imagination can the trolleys be considered to be furniture. If the original authority or the first appellate authority had any doubt in this regard, they ought to have referred the matter to the proper officer of Central Excise having jurisdiction over the manufacturer of troll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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