TMI Blog2016 (11) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... ited. Vs. Commissioner of Central Excise, Bangalore [2003 (9) TMI 615 - CESTAT, bangalore] where it was held that wrong classification on the part of the supplier should not be used to deny the credit otherwise available to the assessee - Transmission Assembly is used in heavy earth moving machinery like dozers and loaders which admittedly fall under chapter 84.29. The transmission assembly used i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the appellant is engaged in the manufacturer of Cement and Clinker and were availing the benefit of Cenvat credit of duty made on various inputs and capital goods. 2. They were issue a show cause notice on 14.5.2008 proposing to deny the credit of ₹ 3,17,284/- availed by them during the period January, 2007 to December, 2007 in respect of Pipes and the Transmission Assembly, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apital goods. The Transmission Assembly is classifiable under Heading 84.83, which heading is specified under the definition of capital goods. Merely because the manufacturer suppliers has adopted the classification under chapter 87, of the Central Excise Tariff Act, 1985 the credit cannot be held to be in admissible to the assessee. As long as the duty have been paid on the said goods and is as m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moving machinery like dozers and loaders which admittedly fall under chapter 84.29. The transmission assembly used in these items are eligible for Cenvat credit by their own right. The issue that Transmission Assembly used in mines for transmission of the excavated material to the factory has been admittedly held to be Cenvat capital goods. The wrong adoption of classification at the manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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