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of <h1>Tribunal rules in favor of tyre manufacturers in Cenvat credit case</h1> <h3>APPOLLO TYRES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CALICUT</h3> The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellants, manufacturers of tyres, in a 2009 case involving pre-deposit requirements for ... Stay/Dispensation of pre-deposit - Cenvat/Modvat The Appellate Tribunal CESTAT, Bangalore issued a ruling in 2009 regarding a case involving an appellant required to pre-deposit specific sums due to duty and penalties under Cenvat credit rules. The appellants, manufacturers of tyres, supplied tyres, tubes, and flaps to Original Equipment Manufacturers as per an agreement. The revenue argued that the flaps and tubes, considered inputs by the appellants, were cleared as such, leading to a demand for differential duty. The appellants claimed the substantial demand was time-barred and cited a previous case to support their interpretation of the term 'as such.' The Tribunal agreed with the appellants, ruling that the items were not cleared as such, and ordered a full waiver of the pre-deposit until the appeals were resolved. The matter was scheduled for further hearing on 22nd June 2009. The judgement was delivered by S/Shri T.K. Jayaraman and M.V. Ravindran, with representation from legal advocates on both sides. The order was pronounced and dictated in open court.
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