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2016 (9) TMI 623 - AT - Central ExciseCenvat credit - playing cards supplied as free gift alongwith final product - playing cards purchased on payment of duty - Held that:- the playing cards even though it does not participate directly in the manufacture of final product i.e. spray guns but undisputedly the same is purchased by the appellant and expenditure of the same stands absorbed in the cost of the final product which ultimately suffered the duty as a whole, therefore, the playing cards which is supplied along with final product should be eligible for input credit. The definition of input also clearly suggest that the input need not to be used directly in the manufacture and also not required to be contained in the final product but if it is used even in relation to the final product credit should be allowed. In the present case the playing cards indeed supplied along with final product it fulfilled the criteria of inputs, therefore credit cannot be denied of the duty paid on playing cards followed by the judgment of Hon’ble Gujarat High Court in the case of Commr. of C. Ex. Cus. & S.T. Daman Vs. Prime Health Care Products [2010 (10) TMI 881 - GUJARAT HIGH COURT]. - Decided in favour of appellant
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