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2014 (11) TMI 159 - CESTAT AHMEDABADCENVAT Credit - Credit of the duty paid on the tubes and flaps - Held that:- The tyres in question are not tubeless tyres. They required inner tubes as an essential item for functioning, the flaps are also useful and make the functioning of the tyres more convenient and trouble free. Therefore, while tubes can as well find place as part of component of tyre, the flap will clearly be an accessory as pointed out by the learned counsel for the appellant. - Clearly tubes and flaps are accessories and therefore, have to be considered as eligible inputs. On this ground alone, appellant would succeed - Following decision of assessee's own previous case [2014 (4) TMI 300 - CESTAT BANGALORE] - Decided in favour of assessee.
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