https://www.taxtmi.com/caselaws?id=340001 The Tribunal upheld the lower authorities' decision to disallow credit on capital goods due to discrepancies in invoice descriptions. The disputed items were classified as structural materials based on tariff headings, not qualifying as capital goods. The Tribunal emphasized the importance of detailed descriptions on invoices and rejected the appellant's argument based on end use alone. Citing precedents, the demand was deemed justified, and penalties were imposed due to willful suppression of facts. The Commissioner (Appeals) order was upheld, and the appeal was dismissed. en-us Tue, 14 Feb 2017 00:00:00 +0530 Thu, 23 Mar 2017 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340001 The Tribunal upheld the lower authorities' decision to disallow credit on capital goods due to discrepancies in invoice descriptions. The disputed items were classified as structural materials based on tariff headings, not qualifying as capital goods. The Tribunal emphasized the importance of detailed descriptions on invoices and rejected the appellant's argument based on end use alone. Citing precedents, the demand was deemed justified, and penalties were imposed due to willful suppression of facts. The Commissioner (Appeals) order was upheld, and the appeal was dismissed. Case-Laws Central Excise Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340001