https://www.taxtmi.com/caselaws?id=334491 The appellant, a Cement and Clinker manufacturer, appealed the denial of Cenvat credit on a transmission assembly. Despite the supplier's misclassification under Chapter 87, the assembly was deemed eligible as a capital good under Chapter 84.29 due to its use in heavy machinery for material transmission. The court held that the wrong supplier classification should not impede the rightful credit available to the appellant. As a result, the impugned order was overturned, and the appeal was granted with consequential relief to the appellant. en-us Wed, 26 Oct 2016 00:00:00 +0530 Fri, 17 Feb 2017 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334491 The appellant, a Cement and Clinker manufacturer, appealed the denial of Cenvat credit on a transmission assembly. Despite the supplier's misclassification under Chapter 87, the assembly was deemed eligible as a capital good under Chapter 84.29 due to its use in heavy machinery for material transmission. The court held that the wrong supplier classification should not impede the rightful credit available to the appellant. As a result, the impugned order was overturned, and the appeal was granted with consequential relief to the appellant. Case-Laws Central Excise Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334491