https://www.taxtmi.com/caselaws?id=434907 The Tribunal upheld the Commissioner's decision to drop demands of CENVAT credit on tubes and flaps for an assessee engaged in manufacturing automobile tyres. Previous Tribunal and High Court judgments supporting the eligibility of CENVAT credit on tubes and flaps as accessories to tyres were deemed binding, emphasizing judicial discipline and adherence to precedent. The revenue's appeals challenging the dropping of demands were dismissed, with the Tribunal emphasizing the importance of following higher authorities' decisions in tax law administration and upholding judicial discipline. en-us Thu, 23 Feb 2023 00:00:00 +0530 Tue, 07 Mar 2023 11:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434907 The Tribunal upheld the Commissioner's decision to drop demands of CENVAT credit on tubes and flaps for an assessee engaged in manufacturing automobile tyres. Previous Tribunal and High Court judgments supporting the eligibility of CENVAT credit on tubes and flaps as accessories to tyres were deemed binding, emphasizing judicial discipline and adherence to precedent. The revenue's appeals challenging the dropping of demands were dismissed, with the Tribunal emphasizing the importance of following higher authorities' decisions in tax law administration and upholding judicial discipline. Case-Laws Central Excise Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434907