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    <title>2013 (12) TMI 1632 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, setting aside the disallowance of Cenvat credit for tyres used in Low Profile Dump Trucks and spares of Ventra Locomotives. The Tribunal noted that previous Tribunal judgments had ruled in favor of the appellant regarding the eligibility for Cenvat credit for both items, with no contrary judgments presented.</description>
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      <description>The Tribunal allowed the appeals, setting aside the disallowance of Cenvat credit for tyres used in Low Profile Dump Trucks and spares of Ventra Locomotives. The Tribunal noted that previous Tribunal judgments had ruled in favor of the appellant regarding the eligibility for Cenvat credit for both items, with no contrary judgments presented.</description>
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