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Godrej & Boyce Mfg Co. Ltd. Versus Commissioner of Central Excise, Mumbai

2017 (1) TMI 295 - CESTAT MUMBAI

CENVAT credit - classification of goods - Held that: - It is undisputed that when the goods i.e. painting system and parts thereof were cleared by M/s. Thermax Surface Coatings Ltd., the said classification was under Ch.84.79 for which Modvat credit .....

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t the appellant for invoking the extended period and denying the said Modvat credit as the duty paying documents were indicating the Chapter Heading for which Cenvat / Modvat credit was available - appeal allowed - decided in favor of appellant. - E/ .....

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2008. 2. None appeared on behalf of appellant despite notice. Since the appeal is of 2008 I take up the appeal for disposal. Heard learned D.R. 3. On perusal of the records it transpires that appellant had availed CENVAT credit / Modvat credit of the .....

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y, the classification of the said products was disputed in the hands of the manufacturer i.e. M/s Thermax Surface Coatings Ltd., and the said classification was changed by adjudicating authority from Ch.84.79 to 84.24. Due to change of the classifica .....

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ings Ltd., under CH 84.24 are not covered for the credit under capital goods as per the Rule 57 Q of erstwhile Central Excise Rules, 1944. Appellant has contested the show-cause notice on merits as well as on limitation before the adjudicating author .....

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ly on the ground that the respondent i.e. the appellant herein had not taken proper care and had contravened the provisions of Central Excise Rules, 1944, with a view to credit which was not admissible to them. 5. In my considered view the findings o .....

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credit was available to the appellant. Appellant accordingly took Modvat credit for the year October 1998 to February 99. Subsequent to change of the classification of M/s. Thermax Surface Coatings Ltd. by their adjudicating authority, cannot be held .....

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