https://www.taxtmi.com/caselaws?id=219840 Tool kits sold along with motorcycles were treated as accessories of the final product and therefore as "inputs" under Rule 2(k)(i) of the Cenvat Credit Rules, 2004. Because the tool kit was supplied with the motorcycle, its cost was included in the sale invoice, and the Central Motor Vehicle Rules required the vehicle to be carried with the prescribed tool kit, it was regarded as a necessary accessory linked to the final product. Cenvat credit on the duty paid on the tool kit was therefore admissible, and the disallowance of credit was unsustainable. en-us Thu, 07 Jun 2012 00:00:00 +0530 Mon, 17 Dec 2012 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219840 Tool kits sold along with motorcycles were treated as accessories of the final product and therefore as "inputs" under Rule 2(k)(i) of the Cenvat Credit Rules, 2004. Because the tool kit was supplied with the motorcycle, its cost was included in the sale invoice, and the Central Motor Vehicle Rules required the vehicle to be carried with the prescribed tool kit, it was regarded as a necessary accessory linked to the final product. Cenvat credit on the duty paid on the tool kit was therefore admissible, and the disallowance of credit was unsustainable. Case-Laws Central Excise Thu, 07 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219840