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TMI Blog2007 (1) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... later claim has been decided the matter – matter sent to Adj. Authority to first decide the question of proper classification and on that premise consequential order about modvat credit may be determined - 7 of 2003 - - - Dated:- 11-1-2007 - Rajesh Balia and Chatra Ram Jat, JJ. [Order].-1. Heard learned counsel for the parties. At the time of admitting the appeal on 12.12.2003, the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rongly classified by him fall under Chapter 73.09 by taking it to be storage of general use, though he has later on claimed classification under Chapter 84.19 inter alia on the ground that storage tank concerned, is actively used for manufacturing activity of the plant and is an integral part of the manufacturing process, therefore, ought to have been classified under Chapter 84.19. 3. The m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the appellant states that earlier claim to a particular classification by the manufacturer does not stop him from claiming correct classification under different head by pointing out that the classification claimed was erroneous. Once he has made such claim his objection is required to be adjudicated. 8. Since the modvat credit availed by the appellant as per his claim has been dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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