2008 (2) TMI 192

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..... t allowed – held that, just because the machines were brought to their factory for fitting the spares, the credit cannot be denied - if it is proved that they had actually manufactured the spares, then they are entitled for the credit – matter remanded - E/342/2007 - 169/2008 - Dated:- 18-2-2008 - Shri T. K. Jayaraman Member (Technical) Shri M. G. Varadarajan, Advocate, for the appellant. .....

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..... ir of 55" Tyre press". In view of these remarks, Revenue denied the cenvat credit. According to Revenue, the appellants used the spares in the reconditioning of the machinery. These spares were never cleared as such; moreover, there was no manufacture also. In these circumstances, the Commissioner (A) held that no cenvat credit is available for the appellants. 3. The learned advocate argued t .....

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..... ven if the appellants had done reconditioning work, if it is proved that they had actually manufactured the spares, then they are entitled for the cenvat credit on the inputs used for manufacture of those spares. This issue has not been properly examined by the lower authorities. Therefore, the issue is remanded to the Original Authority for a de novo decision within a period of three months fro .....

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