2014 (11) TMI 159

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....d unit engaged in manufacture of automobile tyres and procured tubes, flaps. That the appellant is also availing benefit of CENVAT Credit under the CENVAT Credit Rules, 2004. The appellant is alleged to have availed in-eligible CENVAT Credit of the duty paid on the tubes and flaps since they are neither inputs nor accessories/ components for manufacture of tyres and that the tyres are marketable as such even without tubes and flaps. Coming to such a conclusion, show cause notices were issued raising demand on the appellant. After following the due process of law, the adjudicating authority has confirmed the demand raised along with interest and imposed penalty. 3. Ld.Sr.Advocate brings to our notice the factual position. It is his submissi....

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....s, be not demanded from the appellant as tubes and flaps are removed such and cannot be considered as manufactured product. 8. In our considered view, Revenue is blowing hot and cold by denying the CENVAT Credit on duty paid on tubes and flaps in these proceedings and at the same time, issuing various show cause notices. 9. On careful perusal of the Final Order 20422-20424/2014, dt.28.03.2014 of the co-ordinate Bench of the Tribunal in the appellants own case in respect of their factory at Kerala on this issue, we find that the Bench had come to the following conclusion:-            5. Even though learned A.R. submitted that in view of the fact that the decision of Hon'ble High Court tak....