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Proportionate claim of the input tax credit for procurement of capital goods can be made for power generation business

Classification of goods- the issue before us for decision is whether in the facts of the case, the product of the appellant is to be classified as ‘Unmanufactured Tobacco-Chewing tobacco’ under CTH 2401 2090 as claimed by the Appellant or as ‘Manufactured Tobacco-Chewing Tobacco’ under CTH 2403 9910 as held by the lower authority. Held that- It is evident that the raw material undergoes a set of processes and emerges as a distinct product which makes it marketable/consumable for the chewing needs. Therefore, the product supplied by the appellant is Manufactured Tobacco product for Chewing. Once it is held that the product is Manufactured Chewing tobacco, the classification of the product is under CTH 2403 9910 which specifies Chewing Tobacco under the head 2403-Other Manufactured tobacco and manufactured tobaccosubstitutes…..” as held by the lower authority and there appears to be no need for our intervention with the order of the Lower Authority.