https://www.taxtmi.com/caselaws?id=352756 The Tribunal upheld the impugned order dated 31.01.2017, dismissing the appeal concerning the dispute over availing cenvat credit on tyres used in material handling equipment for mining operations. The appellant's argument that the tyres should be considered as spares of motor vehicles similar to dumpers was rejected. The Tribunal determined that the tyres of the vehicle in question were not eligible for cenvat credit as they did not qualify as inputs under the Cenvat Credit Rules. Consequently, the appeal was dismissed on 20.12.2017. en-us Wed, 20 Dec 2017 00:00:00 +0530 Fri, 12 Jan 2018 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352756 The Tribunal upheld the impugned order dated 31.01.2017, dismissing the appeal concerning the dispute over availing cenvat credit on tyres used in material handling equipment for mining operations. The appellant's argument that the tyres should be considered as spares of motor vehicles similar to dumpers was rejected. The Tribunal determined that the tyres of the vehicle in question were not eligible for cenvat credit as they did not qualify as inputs under the Cenvat Credit Rules. Consequently, the appeal was dismissed on 20.12.2017. Case-Laws Central Excise Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352756