https://www.taxtmi.com/caselaws?id=794640 Imported goods must be classified and tested for Cenvat credit on the basis of their condition and essential character at the time of import. Aluminium panels assessed under Chapter Heading 7610 could not be treated as moulds or capital goods merely because they were later assembled into mould-like form at the importer's premises. Since the relevant tariff entry was an eo nomine entry and the goods were not moulds when imported, the credit claim was not sustainable. The denial of Cenvat credit on the imported aluminium panels was therefore upheld, with the merits decided against the importer. en-us Tue, 07 Jul 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794640 Imported goods must be classified and tested for Cenvat credit on the basis of their condition and essential character at the time of import. Aluminium panels assessed under Chapter Heading 7610 could not be treated as moulds or capital goods merely because they were later assembled into mould-like form at the importer's premises. Since the relevant tariff entry was an eo nomine entry and the goods were not moulds when imported, the credit claim was not sustainable. The denial of Cenvat credit on the imported aluminium panels was therefore upheld, with the merits decided against the importer. Case-Laws Service Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794640