Supreme Court · 2007 INSC 1176 · Decided 22 November 2007
M/S. Sarvesh Refractories (P) LTD. v. Commissioner of Central Excise & Customs
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1176 · [2007] 12 S.C.R. 444
- Case number
- CIVIL APPEAL No. 1824/2002
- Decided
- 22 November 2007
- Bench
- ASHOK BHAN, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Excise Rules, 1944-r. 570 and 17 30 (bb)-Purchase of 'Loadall' by assessee from manufacturer/supplier-Manufacturer paying the duty under heading 84.29-Claim of MOD VAT credit by assessee classifj;ing the item under heading 84.27-Revenue denying the credit and imposing penalty-Held: 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-Tariffheading84.27. Appellant-assessee purchased 'Loadall' from its manufacturer/ supplier. The cost element of the good included
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