https://www.taxtmi.com/caselaws?id=220702 MODVAT credit on Solvent 1425 was unavailable because the supplier had classified the product under Chapter sub-heading 2710.11, which was excluded from the eligible list under Rule 57A during the relevant period. The controlling principle applied was that a manufacturer-user cannot change the supplier's classification for credit purposes. The attempted reclassification to 2710.14 was therefore rejected, and the disallowance of credit was sustained. The decision cited by the appellant was held inapplicable because it arose under a different credit regime. en-us Fri, 21 Dec 2012 00:00:00 +0530 Mon, 05 Aug 2013 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220702 MODVAT credit on Solvent 1425 was unavailable because the supplier had classified the product under Chapter sub-heading 2710.11, which was excluded from the eligible list under Rule 57A during the relevant period. The controlling principle applied was that a manufacturer-user cannot change the supplier's classification for credit purposes. The attempted reclassification to 2710.14 was therefore rejected, and the disallowance of credit was sustained. The decision cited by the appellant was held inapplicable because it arose under a different credit regime. Case-Laws Central Excise Fri, 21 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220702