9911796707
TMI Blog2011 (10) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority as such classification falls within the exclusive domain of the authority with whose jurisdiction, the supplier is situated. There is no dispute that the supplier has paid the duty at the rate of 16% in terms of classification under Chapter Heading 5801.31, though, another supplier supplied the goods under Chapter Heading 5801.32. Since the excise duty was paid by the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in the manufacture of Bus seats falling under Chapter Sub-Heading 3401.00 of the First Schedule to the Central Excise Tariff Act, 1985. The assessee availed Cenvat credit on plush fabrics which have been received from two manufacturers i.e. M/s. Raymond Ltd., Thane and M/s. Shamken Multifab Ltd., Mathura. M/s. Raymond Ltd. was clearing plush fabric under Chapter Heading 5801.32 attracting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in violation of Rules 57A, 57AA and 57AB of Central Excise Rules, 1944 (for short the Rules ). After considering the reply, the adjudicating authority returned a finding that the Cenvat credit could not be claimed by the assessee. The assessee filed appeal against the said order which was allowed vide order dated 10-9-2008. It was found that the assessee has availed Cenvat credit correctly on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt appeal. The learned Commissioner has rightly found that the classification of the manufacturing goods cannot be gone into by the adjudicating authority as such classification falls within the exclusive domain of the authority with whose jurisdiction, the supplier is situated. There is no dispute that the supplier has paid the duty at the rate of 16% in terms of classification under Chapter Head ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
