https://www.taxtmi.com/caselaws?id=278114 A recipient of duty-paid goods cannot unilaterally reclassify the supplier's declared description to deny Cenvat credit where the supplier's classification has not been disturbed at the supplier's end. The dispute involved boiler parts invoiced under Chapter 84, while revenue sought to treat them as general-purpose materials under Chapter 72 at the recipient's end. Applying the principle that the manufacturer's classification cannot be altered in the recipient's hands, the tribunal held that the supplier's classification remained binding for credit purposes. The assessee was therefore entitled to Cenvat credit. en-us Fri, 26 Mar 2010 00:00:00 +0530 Thu, 10 Jan 2019 17:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278114 A recipient of duty-paid goods cannot unilaterally reclassify the supplier's declared description to deny Cenvat credit where the supplier's classification has not been disturbed at the supplier's end. The dispute involved boiler parts invoiced under Chapter 84, while revenue sought to treat them as general-purpose materials under Chapter 72 at the recipient's end. Applying the principle that the manufacturer's classification cannot be altered in the recipient's hands, the tribunal held that the supplier's classification remained binding for credit purposes. The assessee was therefore entitled to Cenvat credit. Case-Laws Central Excise Fri, 26 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278114