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of <h1>Tribunal allows appeal for Cenvat credit on tyres for dump trucks and locomotive spares</h1> The Tribunal allowed the appeals, setting aside the disallowance of Cenvat credit for tyres used in Low Profile Dump Trucks and spares of Ventra ... - The appellant claimed Cenvat credit for two categories: tyres for Low Profile Dump Trucks used in mines (April 2008-March 2009; credit Rs. 67,681) and spares for Ventra Locomotives used in mines (April 2009-Dec 2009; credit Rs. 74,099). The Assistant Commissioner disallowed both credits, confirmed demands with interest and imposed penalty; the Commissioner (Appeals) upheld those orders. The Tribunal noted that both issues had been previously decided in the appellant's favour by its own precedents: reported judgment 2013 (289) ELT 37 (tyres) and Final Order No. A/57559-57560/2013 dated 16.8.2013 (Ventra loco spares). No contrary authority was cited. Applying those holdings, the Tribunal concluded the impugned orders were not sustainable and therefore 'the impugned orders are set aside. The appeals are allowed.'
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