https://www.taxtmi.com/caselaws?id=193100 Cenvat credit on tyres used in Low Profile Dump Trucks deployed in captive mines was allowed because the same credit entitlement had already been decided in the assessee's own case and no contrary authority was shown. Cenvat credit on spares of Ventra Locomotives used in captive mines was also allowed on the same basis, as the earlier favourable decision in the assessee's own case was followed. The disallowances and demand confirmations were set aside. The stated principle is that where an identical credit issue has already been decided in the assessee's favour and no contrary decision is brought to notice, that earlier view should be followed and credit should not be denied. en-us Mon, 23 Dec 2013 00:00:00 +0530 Thu, 13 Jul 2017 12:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193100 Cenvat credit on tyres used in Low Profile Dump Trucks deployed in captive mines was allowed because the same credit entitlement had already been decided in the assessee's own case and no contrary authority was shown. Cenvat credit on spares of Ventra Locomotives used in captive mines was also allowed on the same basis, as the earlier favourable decision in the assessee's own case was followed. The disallowances and demand confirmations were set aside. The stated principle is that where an identical credit issue has already been decided in the assessee's favour and no contrary decision is brought to notice, that earlier view should be followed and credit should not be denied. Case-Laws Central Excise Mon, 23 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193100