https://www.taxtmi.com/caselaws?id=754012 CESTAT Ahmedabad dismissed revenue's appeals regarding polyester waste classification and cenvat credit demands. The tribunal held that goods classified under Chapter 5505 by suppliers cannot be re-classified under Chapter 3907 at recipient's end when original classification remains unchallenged. Since respondent paid excise duty, cenvat credit was admissible. Differential cenvat credit demand of Rs 3,12,27,981 was unsustainable as inputs weren't removed "as such" but processed into residual waste. Demand of Rs 1,07,88,395 for alleged clandestine removal lacked corroborative evidence, requiring positive proof for such serious charges. en-us Thu, 13 Jun 2024 00:00:00 +0530 Fri, 14 Jun 2024 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754012 CESTAT Ahmedabad dismissed revenue's appeals regarding polyester waste classification and cenvat credit demands. The tribunal held that goods classified under Chapter 5505 by suppliers cannot be re-classified under Chapter 3907 at recipient's end when original classification remains unchallenged. Since respondent paid excise duty, cenvat credit was admissible. Differential cenvat credit demand of Rs 3,12,27,981 was unsustainable as inputs weren't removed "as such" but processed into residual waste. Demand of Rs 1,07,88,395 for alleged clandestine removal lacked corroborative evidence, requiring positive proof for such serious charges. Case-Laws Central Excise Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754012