https://www.taxtmi.com/caselaws?id=252842 CENVAT credit on duty-paid tubes and flaps used in the manufacture and clearance of tyres was held admissible because the Tribunal followed its earlier decision in the assessee's own case, where such items were treated as accessories and eligible inputs for credit. The Tribunal also noted that the Revenue's inconsistent stance in issuing other notices on the same goods did not justify a different result. On that basis, it found no reason to depart from the co-ordinate Bench view and allowed credit. 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 CENVAT credit on duty-paid tubes and flaps used in the manufacture and clearance of tyres was held admissible because the Tribunal followed its earlier decision in the assessee's own case, where such items were treated as accessories and eligible inputs for credit. The Tribunal also noted that the Revenue's inconsistent stance in issuing other notices on the same goods did not justify a different result. On that basis, it found no reason to depart from the co-ordinate Bench view and allowed credit. Case-Laws Central Excise Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252842