9911796707
TMI Blog2014 (11) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps, 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 ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and therefore, have to be considered as eligible inputs. On this ground alone, appellant would succeed. 6. We have also found that the appellant's claim of reversal of Cenvat credit at the time of clearance would amount to reversal of Cenvat credit availed on the tubes and flaps also is also valid. On this ground also the appellant would succeed. 7. Thus, we find that there is no justification for the demands made in the impugned order. Accordingly, the impugned orders are set aside in their entirety with consequential relief to the appellants. It can be seen from the above reproduced ratio that in the appellants own case in an identical issue, the Tribunal has held in favour of the appellant. We do not find any reason to deviate from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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