2017 (1) TMI 295

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..... t was available to the appellant. Appellant accordingly took Modvat credit for the year October 1998 to February 99. Subsequent to change of the classification of M/s. Thermax Surface Coatings Ltd. by their adjudicating authority, cannot be held against the appellant for invoking the extended period and denying the said Modvat credit as the duty paying documents were indicating the Chapter Heading .....

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..... o had classified the said products under Heading 84.79 of CETA 1985. Subsequently, the classification of the said products was disputed in the hands of the manufacturer i.e. M/s Thermax Surface Coatings Ltd., and the said classification was changed by adjudicating authority from Ch.84.79 to 84.24. Due to change of the classification a show-cause notice dated 05.09.2003 was issued to appellant dire .....

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..... ons of Central Excise Rules, 1944, with a view to credit which was not admissible to them. 5. In my considered view the findings of the first appellate authority is not inconsonance with law. It is undisputed that when the goods i.e. painting system and parts thereof were cleared by M/s. Thermax Surface Coatings Ltd., the said classification was under Ch.84.79 for which Modvat credit was availa .....

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