9911796707
TMI Blog2018 (3) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... for CENVAT credit - Held that: - Without such a re-classification for assessment, dutiability, or otherwise, of the manufactured goods cannot be re-determined and to the extent that duty liability has been discharged in accord with interpretation, learning or wisdom of the appellant, there is no scope for denying the CENVAT credit on the inputs that find use in manufacture - with the discharge of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being cleared as apparatus under heading no. 9022 1410, 9022 1490 and 9022 9040 of the Schedule to the Central Excise Tariff Act, 1985 and had been discharging duty liability at the effective rate as per serial no. 213 of the Table annexed to notification no. 12/2012-CE dated 17th March 2012. Appellant availed CENVAT credit on the various inputs used in manufacture which was sought to be denied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment of duty or for recovery of duties that are short-paid or not paid. Admittedly, this is not a case of short-payment or non-payment of duty. Neither is there any evidence on record to indicate that the returns filed by the appellant for the relevant period had been taken up for assessment requiring the classification to be ascertained. In the absence of any assessment of returns, re-class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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