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TMI Blog2007 (12) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... short issue is involved in the present appeal. The appellants are engaged in the manufacture of excisable goods falling under heading 29 and 38 of CETA, 1985 and were availing the facility of modvat credit of duty paid on the input. The dispute in the present appeal relates to the availability of the modvat credit on Hexane classifiable under heading 2710.12. The said chapter heading was excluded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2710.12. It is also seen that the appellants, in their 57G declaration have shown the classification of disputed inputs under Chapter Heading No. 2710.12. However, the appellants are contending that their inputs are classifiable under Chapter Heading No. 2912.00. In my view, the question of classification can be taken up only at the manufacturer end. Therefore, the above contention of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the said heading was not entitled to modvat credit. However, he submits that the said manufacturer has adopted the wrong classification and the Hexane is correctly falling under Heading 2912.00, in which case, they were entitled to credit. 4. We do not find any merits in the above contention of the learned advocate. It is well settled law that the classification of the product cannot be change ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s Sunrise Structurals and Engg. Ltd. vide its order No. A/711 to 722/WAB/2004/C-II, dt.27.8.04. On the other hand, the Department's case is that the issue stands decided by the Larger Bench's decision of the Tribunal in case of Kisan Sahakari Chini Mills Ltd. as reported in 2001 (131) ELT 370. Further, the provisions of Section 38A were amended with retrospective effect and as such the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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