9911796707
TMI Blog2010 (3) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... by the revenue against order-in-appeal No. 170/2007-CE dated 28.03.2007. 2. The relevant facts that arise for consideration are that the revenue is of the view that the respondent had received MS columns, MS angles, MS plates, Channels, Staircase etc., items of common and general purpose falling under Chapter 72 of Central Excise Tariff Act, 1985 in their factory in the guise of boiler parts fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t at supplier's end". 3. Revenue aggrieved by such an order is before the Tribunal. Learned SDR submits that the assessee has availed cenvat credit of duty paid on items which are of general nature and they fall under Chapter 72 of Central Excise Tariff Act 1985. It is her submission that in terms of Rule 9 (5) of Cenvat Credit Rules, "the burden of proof regarding the admissibility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies (P) Ltd. Vs. CCE & C, 2007 (83) RLT 738 (SC)=2007 (218) ELT 488 (SC) for the proposition that classification of the inputs/capital goods cannot be disputed by the recipient. 5. I have considered the submissions made at length by both sides and perused the record. It is seen from the records that the respondent had placed an order for a boiler from the supplier M/s. Super Steam Boiler Engineer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having been classified by the Central Excise Officer having jurisdiction over the manufacturer's factory as falling under Heading 84.29, the appellant, who is the consumer of those goods, could not get the classification of the manufacturer changed from 84.29 to 84.27. 6. The finding recorded by the Tribunal is unexceptionable. We agree with the view taken by the Tribunal that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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