2013 (12) TMI 1632 - AT - Central Excise

Summary

Issues: Disallowance of Cenvat credit for tyres used in Low Profile Dump Trucks and spares of Ventra Locomotives by jurisdictional Assistant Commissioner upheld by Commissioner (Appeals).

In the present case, the appellant had taken Cenvat credit for tyres used in Low Profile Dump Trucks and spares of Ventra Locomotives during specific periods. The jurisdictional Assistant Commissioner disallowed the Cenvat credit for both items, confirmed the demand along with interest, and imposed penalties. The Commissioner (Appeals) upheld these decisions, leading to the filing of separate appeals by the appellant.

Issue 1 - Cenvat Credit for Tyres:
The appellant argued that the eligibility for Cenvat credit of tyres for Low Profile Dump Trucks had been previously decided in their favor by a Tribunal judgment in their own case. The appellant cited the specific Tribunal's judgment supporting their claim. The appellant contended that the impugned order disallowing the Cenvat credit for tyres was incorrect. On the other hand, the ld. DR defended the orders based on the Commissioner (Appeals)'s findings.

Issue 2 - Cenvat Credit for Spares:
Regarding the Cenvat credit for spares of Ventra Locomotives, the appellant also relied on a Tribunal's Final Order in their favor. They argued that the Commissioner (Appeals) incorrectly disallowed the Cenvat credit for these spares. The ld. DR reiterated the findings of the Commissioner (Appeals) in defense of the decisions.

Judgment:
After considering the submissions from both sides and examining the records, the Tribunal found that the issues of eligibility for Cenvat credit of tyres for Low Profile Dump Trucks and spares of Ventra Locomotives had been previously decided in favor of the appellant in separate Tribunal judgments. No contrary judgments were presented. Consequently, the Tribunal set aside the impugned orders disallowing the Cenvat credit for both items. As a result, the appeals were allowed.

*(Dictated & pronounced in open Court)*