https://www.taxtmi.com/caselaws?id=213467 Tool kits and first aid kits supplied with two-wheelers were treated as inputs for Cenvat credit because Rule 2(k)(i) of the Cenvat Credit Rules, 2004 includes accessories of the final product cleared along with it. Their sale with the vehicles and inclusion in the vehicle price supported their character as part of the final product supply. Rule 138 of the Central Motor Vehicle Rules, 1989 also requires carriage of a tool kit and first aid kit, reinforcing that they are statutorily mandated accessories used in relation to the vehicle. On that basis, Cenvat credit was treated as properly availed and the related disallowance, demand, interest, and penalty were not sustainable. en-us Tue, 24 Apr 2012 00:00:00 +0530 Tue, 09 Oct 2012 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213467 Tool kits and first aid kits supplied with two-wheelers were treated as inputs for Cenvat credit because Rule 2(k)(i) of the Cenvat Credit Rules, 2004 includes accessories of the final product cleared along with it. Their sale with the vehicles and inclusion in the vehicle price supported their character as part of the final product supply. Rule 138 of the Central Motor Vehicle Rules, 1989 also requires carriage of a tool kit and first aid kit, reinforcing that they are statutorily mandated accessories used in relation to the vehicle. On that basis, Cenvat credit was treated as properly availed and the related disallowance, demand, interest, and penalty were not sustainable. Case-Laws Central Excise Tue, 24 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213467