2013 (12) TMI 1632

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....spondent JUDGEMENT Per Rakesh Kumar : The facts leading to these two appeals which are against two separate orders in appeal are as under. 2. The appellant during the period from April 2008 to March 2009 took Cenvat credit of ₹ 67,681/- in respect of tyres used in Low Profile Dump Trucks which are used in mines. The jurisdictional Assistant Commissioner disallowed the Cenvat credit and c....

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....Cenvat credit of tyres for Low Profile Dump Trucks is concerned, the issue stands decided in favour of the appellant by the judgement of the Tribunal in appellants own case reported in 2013 (289) ELT 37 and that in view of the same the impugned order upholding the Cenvat credit in respect of this item is not correct, that as regards the spare part of Ventra Locomotive, this issue also stands deci....