Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Rules 1944-r. 570 and 17 30 (bb) |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Central Excise Rules, 1944 - r. 570 and 1730 (bb) - Purchase of 'Loadall' by assessee from manufacturer/supplier - Manufacturer paying the duty under heading 84.29 - Claim of MOD VAT credit by assessee classifying the item under heading 84.27 - Revenue denying the credit and imposing penalty - Held: Assessee not entitled to MOD VAT credit - He, as a consumer, could not get the classification of the item changed to heading 84.27 from 84.29 as declared by the manufacturer - Central Excise Tariff Act, 1985-Tariff heading 84.27. Appellant-assessee purchased 'Loadall' from its manufacturer/ supplier. The cost element of the good included excise duty. Assessee claimed MODVAT credit in respect of the said item under Rule 570 of the Central Excise Rules, 1944. The authority disallowed the same on the ground that the manufacturer had paid duty on the item, classifying the same under Heading 84.29 and Rule 570 was not applicable to that Heading. The authority also imposed penalty under Rule 1730 (bb). In appeal, appellant-assessee was held to be entitled to the MODVAT credit. Tribunal denied the same, holding that the item having been classified by the manufacturer under Heading 84.29, the assessee, as a consumer could not get the classification changed to 84.27. Hence the present appeal. |
Judge | Hon'ble Mr. Justice Ashok Bhan |
Neutral Citation | 2007 INSC 1176 |
Petitioner | M/s. Sarvesh Refractories (p) Ltd. |
Respondent | Commissioner Of Central Excise & Customs |
SCR | [2007] 12 S.C.R. 444 |
Judgement Date | 2007-11-22 |
Case Number | 1824 |
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