TMI Blog2014 (11) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) TMI 300 - CESTAT BANGALORE] - Decided in favour of assessee. - Appeal No.E/451-459/2011-DB - Order No. A/11742-11750/2014 - Dated:- 29-9-2014 - MR.M.V. RAVINDRAN AND MR. H.K. THAKUR, JJ. For the Appellant : Shri Joseph Kodianthara, Sr.Advocate, Shri B. Pillaniwala, Adv. For the Respondent : Shri Shri Raju, Commissioner (AR), Shri K. Sivakumar, Addl.Commissioner (AR) JUDGEMENT Per: M.V. Ravindran; 1. All these appeals are being disposed of by a common order as these arising out of same impugned order and are in respect of same assessee and also on the same issue. 2. The issue, in brief, is that the appellant herein is a Central Excise registered unit engaged in manufacture of automobile tyres and procured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... draws our attention to the said order of the Apex Court. 6. We have considered the submissions made at length by both sides and perused the records. 7. The issue, as correctly put by both sides in these appeals, is only regarding the eligibility to avail CENVAT Credit on the tubes and flaps which were received by the appellant on payment of duty and subsequently cleared with the tyres to the purchasers. It is on record that the Revenue authorities had issued various other show cause notices wherein they have directed the appellant to show cause as to why the difference between the CENVAT Credit availed on tubes and flaps and subsequently duty paid on clearance of such tubes and flaps, be not demanded from the appellant as tubes and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been granted or not. In the case of Balakrishna Industries Ltd., the Tribunal in paragraph 8 observed as follows:- We agree with the assessee. 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. 6. We have also found that the appellant s claim of reversa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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