https://www.taxtmi.com/caselaws?id=358365 Classification of goods under heading 7308.90, rather than 8474.90, was treated as an essentially factual dispute in relation to denial of cenvat credit under Rule 57-Q of the Central Excise Rules, 1944. The court noted that the same goods had been supplied by another supplier under heading 7308 and that the appellant failed to satisfactorily explain the inconsistency in its claim for credit. As the demand had already been confined to the limitation period and the penalty had been set aside earlier, no substantial question of law arose and the challenge to denial of credit failed. en-us Mon, 09 Apr 2018 00:00:00 +0530 Mon, 12 Nov 2018 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358365 Classification of goods under heading 7308.90, rather than 8474.90, was treated as an essentially factual dispute in relation to denial of cenvat credit under Rule 57-Q of the Central Excise Rules, 1944. The court noted that the same goods had been supplied by another supplier under heading 7308 and that the appellant failed to satisfactorily explain the inconsistency in its claim for credit. As the demand had already been confined to the limitation period and the penalty had been set aside earlier, no substantial question of law arose and the challenge to denial of credit failed. Case-Laws Central Excise Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358365