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2020 (8) TMI 692 - AT - Central ExciseCENVAT Credit - input - film rolls - Kodak branded film rolls supplied free of cost, to be packed in a combo pack along with the camera which is manufactured by the appellant for Kodak - HELD THAT:- The identical issue pertaining to available of credit, in the hands of camera manufacturer, on film rolls has been decided by this Tribunal in the case of KODAK INDIA LTD. VERSUS COMMISSIONER OF C. EX., BANGALORE [2002 (9) TMI 440 - CEGAT, BANGALORE], under the erstwhile provisions contained in Central Excise Rules, wherein it has been held that film rolls cleared with camera will constitute ‘accessories’ to the camera and eligible for credit. Ld. Commissioner erred in not appreciating that the film-rolls were very much considered as ‘accessories’ to a camera and once the same is considered as ‘accessories’, it qualifies as ‘input’ as defined in Rule 2(k) of the Credit Rules, as applicable during the impugned period and becomes duly eligible for credit. Moreover, when the film roll is being clubbed with the camera and both packed in a combi-pack, the MRP of the combi-pack will obviously include the value of film roll and eligible for credit. CENVAT Credit allowed - Appeal allowed - decided in favor of appellant.
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