https://www.taxtmi.com/caselaws?id=245828 The Tribunal held that tubes and flaps should be classified as accessories in the tyre manufacturing process, allowing the appellants to claim credit. The reversal of Cenvat credit on tubes and flaps sold in the replacement market was deemed unjustified, leading to the orders being set aside. The Tribunal relied on the Balakrishna Industries Ltd. case, affirming that tubes and flaps qualify as inputs. Consequently, the demands in the impugned order were found to lack merit, resulting in relief for the appellants. en-us Fri, 28 Mar 2014 00:00:00 +0530 Wed, 09 Apr 2014 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245828 The Tribunal held that tubes and flaps should be classified as accessories in the tyre manufacturing process, allowing the appellants to claim credit. The reversal of Cenvat credit on tubes and flaps sold in the replacement market was deemed unjustified, leading to the orders being set aside. The Tribunal relied on the Balakrishna Industries Ltd. case, affirming that tubes and flaps qualify as inputs. Consequently, the demands in the impugned order were found to lack merit, resulting in relief for the appellants. Case-Laws Central Excise Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245828