2023 (8) TMI 1367

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..... he manufacture of final products - contravention of provisions of Rule 3(1) of Cenvat Credit Rules, 2004 - whether Hon ble CESTAT and Commissioner has erred in law in considering the question of law to be settled in view of the orders passed in favour of the assessee for previous assessment years? HELD THAT:- In the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX-JAIPUR (PRESENTLY COMMISSIONER .....

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..... Tyres nor used as accessories of the final product (viz. Tyres) being not covered under the definition of "Inputs" under Rule 2(k) of Cenvat Credit Rules, 2004 for the relevant period as mentioned in SCN? 2. Whether the Assessee has contravened the provisions of Rule 3(1) of Cenvat Credit Rules, 2004 by wrongly availing and utilizing the Cenvat Credit? 3. Whether the Hon'ble CESTAT and Commis .....

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