https://www.taxtmi.com/caselaws?id=254063 The Tribunal allowed CENVAT credit on tyres for dumpers, considering them as 'inputs' under Rule 2(k) of the CENVAT Credit Rules, 2004, despite not qualifying as capital goods. Relying on the Hindustan Zinc Ltd. case, the Tribunal held that tyres used in the manufacturing process are eligible for credit. The appellant was granted a full waiver of pre-deposit of CENVAT credit, interest, and penalty until the appeal's final resolution. en-us Fri, 02 May 2014 00:00:00 +0530 Thu, 11 Dec 2014 21:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254063 The Tribunal allowed CENVAT credit on tyres for dumpers, considering them as 'inputs' under Rule 2(k) of the CENVAT Credit Rules, 2004, despite not qualifying as capital goods. Relying on the Hindustan Zinc Ltd. case, the Tribunal held that tyres used in the manufacturing process are eligible for credit. The appellant was granted a full waiver of pre-deposit of CENVAT credit, interest, and penalty until the appeal's final resolution. Case-Laws Central Excise Fri, 02 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254063