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Central Excise - Highlights / Catch Notes

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CENVAT Credit - inputs - accessories of the final products ...

Central Excise

October 25, 2023

CENVAT Credit - inputs - accessories of the final products cleared along with the final products - The appellants are eligible to avail CENVAT credit on flaps and tubes cleared in a set packing along with the tyres manufactured by them. It is further found that Department’s objection that the assessable value of tubes and flaps is separately shown in the invoices and therefore, CENVAT credit is not available, is not acceptable. - AT

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