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2016 (11) TMI 509 - CESTAT NEW DELHI

2016 (11) TMI 509 - CESTAT NEW DELHI - TMI - Denial of CENVAT credit - Pipes and the Transmission Assembly - goods are not cenvatable capital goods - whether wrong classification on part of supplier of goods would lead to denial of CENVAT credit? - Held that: - reliance placed on the decision of the case of Recon Limited. 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 .....

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r's supplier cannot adopted as a reason for denial of credit, otherwise available to the assessee. - CENVAT credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/1645/2010-EX [SM] - FINAL ORDER NO.54556/2016 - Dated:- 26-10-2016 - Ms. Archana Wadhwa, Member (Judicial) Ms. Rinki Arora, Advocate for the appellant. Shri H.C. Saini, AR for the respondent. Archana Wadhwa After hearing both the sides duly represented by Miss Rinki Arora, and Shri H.C. Saini, Id. A. R. I f .....

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n Pipes was held admissible. However credit to the tune of ₹ 3,13,120/- was denied in respect of transmission assembly on the ground that the supplier of the same has classified it under Chapter 87, of the Central Excise Tariff Act 1985, which is not one of the specified Chapter under capital goods and as such credit cannot be allowed to them. Equal penalty was also imposed upon the appellant. 3. The said order of the original adjudicating authority was upheld by Commissioner (Appeals). He .....

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