2008 (2) TMI 192

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....i K. Sambi Reddi, (JDR), for the Revenue. [Order Per Shri T. K. Jayaraman (Oral)]-1. This appeal arises from Order-in-Appeal No.12/2007-B-I dated 31.01.2007 passed by the Commissioner of Central Excise (Appeals-I), Bangalore.  2. In this appeal, the issue involved is the denial of cenvat credit in respect of the inputs used for manufacture of spares for tyre press meant for Apollo Tyres....

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.... the lower authorities have not appreciated the facts. He stated that it is very clear from the purchase order that the appellants first had to manufacture the various spares required which are given in Annexure to the purchase orders. Once they are expected to manufacture spares, then automatically they would be entitled for the cenvat credit of the duty paid on the inputs used for manufacture of....