https://www.taxtmi.com/caselaws?id=178316 Excise authorities assessing the recipient of inputs cannot reopen the classification adopted by the competent officer having jurisdiction over the supplier for the purpose of denying Modvat/Cenvat credit. The supplier's classification was treated as binding on the recipient's credit entitlement, so a reclassification at the recipient's end could not sustain disallowance of credit. On that basis, the disallowance and penalty were set aside in favour of the assessee. en-us Tue, 01 Feb 2005 00:00:00 +0530 Tue, 02 Feb 2016 11:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178316 Excise authorities assessing the recipient of inputs cannot reopen the classification adopted by the competent officer having jurisdiction over the supplier for the purpose of denying Modvat/Cenvat credit. The supplier's classification was treated as binding on the recipient's credit entitlement, so a reclassification at the recipient's end could not sustain disallowance of credit. On that basis, the disallowance and penalty were set aside in favour of the assessee. Case-Laws Central Excise Tue, 01 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178316