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2014 (10) TMI 931 - AT - Central ExciseCENVAT credit - eligible inputs - mirror assembly - sari guard - tool kit - denial on the ground that the said items are not used in or in relation to the manufacture of the Motorcycle - Held that: - all three impugned items are cleared along with the motor cycle and the value thereof is included in the assessable value of the motor cycle - for motor vehicle, the tool kit and the first aid kit has to the part of the vehicle before the same can be put to use - the final product cannot be given restricted meaning so as to mean as the engine of the vehicle or the chassis but all things which are necessary to make the final product marketable - credit allowed - appeal dismissed - decided against Revenue.
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