9911796707
TMI Blog2013 (9) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... , JC (AR) JUDGEMENT Applicant has filed this application for rectification of mistake perceived by them in Final Order No.1212/11 dt. 2.11.2011 issued by the Tribunal by which an appeal filed by Revenue was allowed. The issue involved in the appeal was whether CENVAT credit could be taken on electrodes used by the applicant in their factory. In the impugned final order, the Tribunal has given a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ECM) and Electro Discharge Machine (EDM). According to the assessee, in the process, the electrode work piece is first machined by electrical discharges occurring across a dielectric fluid and the same subsequently subjected to a finishing pass in a course of which it is machined by electrochemical machining (ECM) through a conductive electrolyte replacing the dielectric fluid. 3. The manner in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned electrodes can well be fitted into chapter sub-heading 8466 as parts suitable for use solely with the machines of heading no.8456. Thus, I conclude that the classification of the electrodes is to be rightly done under chapter sub-heading 8466 of Central Excise Tariff Act, 1985, as per rule 1 of interpretative rule mentioned above. Even without going into the merits of the classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (270) ELT 625 (SC). 6. I have considered the submissions from both sides. The facts involved in the case law cited by Revenue are not same as the one involved in the facts of present case before me. In this case, there are wrong facts were taken on record, without indicating the source, in the Tribunal's final order. So it is only proper that such mistake in finding of fact and consequent decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
