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2012 (5) TMI 323 - AT - Central ExciseCenvat credit - inputs - the tool kit and first aid kit are sold by the appellant along with final product and their cost is included in the same. - held that:- input means and includes accessories of final product cleared along with final product. - the appellant had supplied the tool kit and first aid kit to the buyers as per statutory requirements under Central Motor Vehicle Rules, 1989 as accessories to be used in relation to the manufacture of vehicle. Thus, both tool kit and first aid kit in our view are squarely covered by the definition of input given under Section 2(k)(i) of Cenvat Credit Rules and that the appellant had rightly availed the cenvat credit in relation to tool kit and first aid kit. - Decided in favor of assessee.
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