https://www.taxtmi.com/caselaws?id=117695 In a dispute over Cenvat credit on tubes and flaps cleared with tyres, the analysis treats the question as one of whether such items fall within the definition of inputs under Rule 2 of the Cenvat Credit Rules, 2004. On a prima facie view, accessories were covered within the scope of inputs, and the fact that tyres, tubes and flaps were cleared as sets, with the value of bought-out items included in the assessable value of tyres, showed a strong case for relief. The assessee was therefore entitled to waiver of pre-deposit of duty and penalty. en-us Tue, 21 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 18:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117695 In a dispute over Cenvat credit on tubes and flaps cleared with tyres, the analysis treats the question as one of whether such items fall within the definition of inputs under Rule 2 of the Cenvat Credit Rules, 2004. On a prima facie view, accessories were covered within the scope of inputs, and the fact that tyres, tubes and flaps were cleared as sets, with the value of bought-out items included in the assessable value of tyres, showed a strong case for relief. The assessee was therefore entitled to waiver of pre-deposit of duty and penalty. Case-Laws Central Excise Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117695