https://www.taxtmi.com/caselaws?id=234181 The High Court of Punjab & Haryana upheld the Tribunal's decision to allow Cenvat credit on tool kits and first aid kits sold with two wheelers. The judgment emphasized the broad definition of inputs under the Cenvat Credit Rules, statutory requirements mandating the provision of these kits, and precedents supporting their classification as inputs. The court's analysis reaffirmed the validity of the respondent's claim for Cenvat credit, highlighting the essential role of these kits in the manufacturing process. en-us Thu, 09 May 2013 00:00:00 +0530 Tue, 02 Sep 2014 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234181 The High Court of Punjab & Haryana upheld the Tribunal's decision to allow Cenvat credit on tool kits and first aid kits sold with two wheelers. The judgment emphasized the broad definition of inputs under the Cenvat Credit Rules, statutory requirements mandating the provision of these kits, and precedents supporting their classification as inputs. The court's analysis reaffirmed the validity of the respondent's claim for Cenvat credit, highlighting the essential role of these kits in the manufacturing process. Case-Laws Central Excise Thu, 09 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234181