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2023 (3) TMI 293 - AT - Central ExciseCENVAT Credit - tubes and flaps - assessee was domestically clearing such tyres along with tubes and flaps by paying central excise duty on the value of the entire set packing, i.e. tyres, tubes and flaps - export of these items also took place - HELD THAT:- The decision of this Tribunal in BALKRISHNA INDUSTRIES LTD. VERSUS COMMISSIONER OF C. EX., JAIPUR-I [2007 (6) TMI 85 - CESTAT, NEW DELHI] as well as of the High Court of Rajasthan in the case of M/S BALKRISHNA INDUSTRIES LTD. VERSUS UNION OF INDIA, ASSISTANT COMMISSIONER, CENTRAL EXCISE DIVISION, BHIWADI [2022 (2) TMI 558 - RAJASTHAN HIGH COURT] the assessee itself holding that CENVAT credit on duty paid tubes and flaps as accessories of manufactured tyres is admissible, is binding on us. Therefore, the issue having been held in favour of the assessee, the present appeal by the revenue needs to be dismissed and the order passed by the Adjudicating Authority is consequently upheld. Appeal dismissed.
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