Court rules vehicle tool kits not eligible for Cenvat credit in appeal

The High Court dismissed the revenue's appeal in CEA No. 42 of 2013, as the tool kits supplied with vehicles were held not to constitute inputs for claiming Cenvat credit, following precedents unfavorable to the revenue.

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The High Court of Punjab and Haryana allowed CM No. 10855-CII of 2013. In CEA No. 42 of 2013, the revenue challenged an order regarding tool kits supplied with vehicles not constituting inputs for claiming Cenvat credit. The counsel conceded that the controversy was covered against the revenue by previous judgments, leading to the dismissal of the appeal.

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