https://www.taxtmi.com/caselaws?id=213340 The tribunal held that playing cards supplied as free gifts were not eligible for CENVAT credit under the CENVAT Credit Rules, 2004. The appellant's claim that the playing cards were included in the assessable value of spray guns was rejected, as playing cards did not qualify as 'inputs' or 'input services.' The tribunal directed the appellant to make a pre-deposit of the disputed amount and waived the remaining dues, including interest and penalty, pending the appeal process. en-us Tue, 20 Mar 2012 00:00:00 +0530 Sat, 06 Oct 2012 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213340 The tribunal held that playing cards supplied as free gifts were not eligible for CENVAT credit under the CENVAT Credit Rules, 2004. The appellant's claim that the playing cards were included in the assessable value of spray guns was rejected, as playing cards did not qualify as 'inputs' or 'input services.' The tribunal directed the appellant to make a pre-deposit of the disputed amount and waived the remaining dues, including interest and penalty, pending the appeal process. Case-Laws Central Excise Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213340