2007 (10) TMI 108 - AT - Central Excise

LCE supporting equipment have function of surface coating but not a part of printing machinery so not classifiable under CH 84.43 so credit not admissible Impugned good classifiable under 84.24 This heading is excluded from coverage of CG u/r 57Q so CG credit not allowed on the same.

Summary

The Appellate Tribunal CESTAT, Mumbai disallowed Cenvat credit of Rs. 1,30,35/- on "LCE supporting equipment" classified under Chapter Heading 84.24. The goods were deemed ineligible for credit under Rule 57Q of the Central Excise Rules, 1944. The Tribunal upheld the decision, stating that the goods did not qualify for credit and rejected the appeal.