9911796707
TMI Blog2012 (12) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The appellant are manufacturers of tyres and tubes. The process of manufacturing involves testing of the tyres which involves testing called inflated dimensions test in course of which the tyre is mounted on the standard rim and is inflated with air with specified inflation pressure. After passing of certain time, the dimension and width of the tyre is measured and recorded. For this test ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner holding that the appellant are not eligible for Cenvat credit in respect of this item, confirmed the Cenvat credit demand of Rs. 2,85,158/- along with interest and imposed penalty under Rule 15 of the Cenvat Credit Rules. This order of the Asstt. Commissioner was upheld by the Commissioner (Appeals) vide order-in-appeal dated 14-9-2012. 2. Heard both the sides in respect of stay app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 594 (Cal.). He, therefore, pleaded that the impugned order denying the Cenvat credit to the appellant in respect of Ring Rim is not correct, that the appellant have a strong prima facie case and hence the requirement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of this appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to its clearance is required to be subjected to inflated dimension test for which Ring Rim is used. In view of this, I am of the prima facie view that Ring Rim is an item which is required in or in relation to the manufacture of rubber tyre, as a tyre without being tested cannot be marketed. In my prima facie view, the expression "in or in relation to the manufacture of final product, whether dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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