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2017 (1) TMI 295 - CESTAT MUMBAI

2017 (1) TMI 295 - CESTAT MUMBAI - TMI - 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 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 adju .....

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-appeal No.SRK/108/M-II/2008 dated 25.02.2008. 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 Central Excise duty paid on painting system and parts thereof during October 1998 to February 99. These goods were purchased by appellant from one of the manufacturer who had classified the said products unde .....

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manufactured by M/s. Thermax Surface Coatings 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 authority. Adjudicating authority after following due process of law dropped the proceedings initiated on the ground of limitation. On an appeal preferred by Revenue, the first appellate authority reversed the findi .....

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