2010 (9) TMI 283

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....ing CENVAT Credit of duty paid on the input supplied by M/s Asian Paints Ltd. The dispute in the present appeal relates to some excess credit availed by the assessee. The lower authorities have held as under: (i) The denial of credit availed by the appellants on excise invoice No.28617 dt.12.2.07 and No.26374 dt.1.8.06 amounting to Rs.5,514/-. (ii) Confirmation of demand of interest on 50% of th....

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....actually incorrect, inasmuch as they have availed the credit of duty paid by the supplier. It is their contention that the duty was originally paid by the supplier on lower side and on realizing their mistake, they again debited Rs.4,524/- as basic duty and Rs.90/- as Education Cess, in respect of Invoice No.28617. Similarly, in respect of Invoice No.26374, dt.1.8.06, the supplier debited an amoun....

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....of demand and interest, the appellants have submitted that as per the decisions of the Tribunal as also various high sea sales, steel balls are used as grinding of solid ingredients, have been held to be as input rather than as capital goods . The same are classifiable under Heading 7326 1100, which is out of the purview of definition of capital goods. As such, they were entitled to avail entire 1....