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of <h1>Appeal Allowed: Tribunal Rules in Favor of Respondent in Credit Denial Case</h1> The Revenue's appeal against credit denial for a Tapping Ladle Car was allowed by the Commissioner (Appeals) on merit and limitation grounds. The Tribunal ... - The Tribunal considered (a) classification of the Tapping Ladle Car and (b) limitation for recovery. Relying on the Supreme Court decision in Sarvesh Refractories (P) Ltd., which held that the 'classification issue cannot be reopened in the respondent's end,' the Tribunal found that the goods were classified by the manufacturer under Chapter Heading 87.16, a heading 'not specified under the definition of capital goods'; accordingly, input tax credit on those goods is not admissible on merits. On limitation, the credit was availed in March-April 2005, returns showing the goods and the tariff heading were accepted, and the show-cause notice was issued on 10-8-2007. The Tribunal held the allegation of suppression with intent to evade duty is 'not sustainable' and that the demand is time-barred; the Commissioner (Appeals) had allowed the appeal on merit and limitation, and the Revenue's appeal was disposed as indicated.
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