https://www.taxtmi.com/caselaws?id=220508 The Tribunal held that tool/first aid kits sold with two wheelers qualify as inputs eligible for Cenvat credit. The kits were deemed necessary accessories per statutory requirements, entitling the appellant to claim credit. The Tribunal found the order disallowing credit to be legally unsustainable, setting it aside along with the demand, interest, and penalty. The appeal was allowed, and the Tribunal disposed of the matter accordingly. en-us Mon, 16 Jul 2012 00:00:00 +0530 Tue, 29 Jan 2013 06:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220508 The Tribunal held that tool/first aid kits sold with two wheelers qualify as inputs eligible for Cenvat credit. The kits were deemed necessary accessories per statutory requirements, entitling the appellant to claim credit. The Tribunal found the order disallowing credit to be legally unsustainable, setting it aside along with the demand, interest, and penalty. The appeal was allowed, and the Tribunal disposed of the matter accordingly. Case-Laws Central Excise Mon, 16 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220508