2017 (6) TMI 49

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the decision of the Tribunal whereby the appellant was refused an adjudication on the issue of denial of credit on the premise that they have not been granted permission to pursue the appeal by the Committee on Disputes (for short 'COD'). Hearing Ld. Counsel for the Appellant and Ld. Counsel for the Revenue, we see that the Hon'ble Supreme Court of India has done away with the concept of COD with effect from 17.02.2011 as per the judgment of Supreme Court in the case of Electronics Corporation of India Ltd. Vs. UOI 2011 (265) ELT 11 (SC). That being so, we cannot but vacate the last portion of the order of the Tribunal and remit the matter for reconsideration of the issue as to whether the Appellant had established th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt, who was procuring the said bins from M/s. Simplex Engineering & Foundry Works, were entitled to the benefit of Cenvat Credit inasmuch as Chapter 84 was one of the specified items in the definition of capital goods as appearing under Rule 56 Q of Central Excise Rules. 4. However, Revenue doubted the correctness of the said classification adopted by M/s. Simplex Engineering & Foundry Works at their end and initiated proceeding for confirmation of differential duty against M/s. Simplex Engineering & Foundry Works, on the ground that the bins were correctly classifiable under 73.08. If the correct classification of the bin is under 73.08 as proposed by the Revenue, the appellant would become disentitled to the benefit of the cenvat credi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....limitation was extended to M/s. Simplex Engineering and Foundry Works. It has also been held that the allegation of suppression cannot be sustained against M/s. Simplex Engineering and Foundry Works. The appellant has purchased goods from M/s. Simplex Engineering and Foundry Works and availed Cenvat Credit on the basis of the documents showing classification of the bins under 847490. The Ld. DR during the course of arguments argued that at the time of passing the Tribunal's order against M/s. Simplex Engineering and Foundry Works, they have conceded that on merits the impugned goods would be rightly classifiable under 7308. Under such circumstances, he submits that the appellant in the present case will not be entitled to avail the Cenvat C....