https://www.taxtmi.com/caselaws?id=4670 CENVAT credit on trolleys used within the factory as material handling equipment is admissible where the goods are otherwise shown to fall within the eligible classification, even if the invoice mentions an incorrect tariff heading. Penalty linked to structural items cannot be sustained when the related credit was reversed before issue of the show-cause notice, because the basis for penalty is then absent. Credit on plastic crates was also accepted as reversed, leaving only limited dispute on that point. The stated principle is that an incorrect invoice heading alone does not defeat credit when the substantive use and classification support eligibility. en-us Wed, 06 Feb 2008 00:00:00 +0530 Sat, 19 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4670 CENVAT credit on trolleys used within the factory as material handling equipment is admissible where the goods are otherwise shown to fall within the eligible classification, even if the invoice mentions an incorrect tariff heading. Penalty linked to structural items cannot be sustained when the related credit was reversed before issue of the show-cause notice, because the basis for penalty is then absent. Credit on plastic crates was also accepted as reversed, leaving only limited dispute on that point. The stated principle is that an incorrect invoice heading alone does not defeat credit when the substantive use and classification support eligibility. Case-Laws Central Excise Wed, 06 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4670