TMI Blog2017 (6) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: V. Padmanabhan This appeal is being re-considered as per the directions of Hon ble Chhattisgarh High Court vide their order in tax case no.140/2016 dated 27.03.2017 ordered as follows: The short issue for decision in this tax case is as to whether we need to interfere the last part of the decision of the Tribunal whereby the appellant was refused an adjudication on the issue of denial of credit on the premise that they have not been granted permission to pursue the appeal by the Committee on Disputes (for short 'COD'). Hearing Ld. Counsel for the Appellant and Ld. Counsel for the Revenue, we see that the Hon'ble Supreme Court of India has done away with the concept of COD with effect from 17.02.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re engaged in the manufacture of iron and steel products. During the relevant period availed the benefit of Cenvat credit of duty on bins . The said bins were being manufactured by M/s. Simplex Engineering Foundry Works and were being classified by them under heading 8474.90. If that be so, the appellant, who was procuring the said bins from M/s. Simplex Engineering Foundry Works, were entitled to the benefit of Cenvat Credit inasmuch as Chapter 84 was one of the specified items in the definition of capital goods as appearing under Rule 56 Q of Central Excise Rules. 4. However, Revenue doubted the correctness of the said classification adopted by M/s. Simplex Engineering Foundry Works at their end and initiated proceeding for conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation should also be extended to them in as far as the demand for reversal of Cenvat Credit is earned. The imposition of penalty upon the appellant is already set aside by the Tribunal in the Tribunal s order dated 06.06.2016. 8. We have gone through the above referred order vide which the benefit of limitation was extended to M/s. Simplex Engineering and Foundry Works. It has also been held that the allegation of suppression cannot be sustained against M/s. Simplex Engineering and Foundry Works. The appellant has purchased goods from M/s. Simplex Engineering and Foundry Works and availed Cenvat Credit on the basis of the documents showing classification of the bins under 847490. The Ld. DR during the course of arguments argued that at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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