https://www.taxtmi.com/caselaws?id=252842 The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant, a Central Excise registered unit, regarding the eligibility of CENVAT Credit on tubes and flaps as inputs for manufacturing automobile tyres. The Tribunal held that tubes and flaps should be considered eligible inputs as they are essential for the functioning of tyres. The Tribunal found the Revenue's stance contradictory and set aside the demand raised by the Revenue authorities, providing consequential relief to the appellants. The judgment emphasizes the importance of considering tubes and flaps as eligible inputs for availing CENVAT Credit in the manufacturing process of automobile tyres. en-us Mon, 29 Sep 2014 00:00:00 +0530 Wed, 05 Nov 2014 10:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252842 The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant, a Central Excise registered unit, regarding the eligibility of CENVAT Credit on tubes and flaps as inputs for manufacturing automobile tyres. The Tribunal held that tubes and flaps should be considered eligible inputs as they are essential for the functioning of tyres. The Tribunal found the Revenue's stance contradictory and set aside the demand raised by the Revenue authorities, providing consequential relief to the appellants. The judgment emphasizes the importance of considering tubes and flaps as eligible inputs for availing CENVAT Credit in the manufacturing process of automobile tyres. Case-Laws Central Excise Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252842