https://www.taxtmi.com/caselaws?id=220424 Tool kits sold with motorcycles were treated as inputs for Cenvat credit because the definition under Rule 2(k)(i) covered accessories cleared along with the final product. The kits were supplied with the vehicles, their cost formed part of the sale price, and the mandatory carriage requirement under the Central Motor Vehicle Rules showed they were necessary accessories for the vehicle. Earlier Revenue decisions were distinguished as they arose under a different statutory regime that did not include accessories within the definition of input. Cenvat credit on the duty paid on the tool kits was therefore correctly availed. en-us Tue, 21 Aug 2012 00:00:00 +0530 Mon, 14 Jan 2013 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220424 Tool kits sold with motorcycles were treated as inputs for Cenvat credit because the definition under Rule 2(k)(i) covered accessories cleared along with the final product. The kits were supplied with the vehicles, their cost formed part of the sale price, and the mandatory carriage requirement under the Central Motor Vehicle Rules showed they were necessary accessories for the vehicle. Earlier Revenue decisions were distinguished as they arose under a different statutory regime that did not include accessories within the definition of input. Cenvat credit on the duty paid on the tool kits was therefore correctly availed. Case-Laws Central Excise Tue, 21 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220424