https://www.taxtmi.com/caselaws?id=245338 Cenvat credit was treated as prima facie admissible on film rolls cleared together with the camera in a combined pack, because Rule 2(k) of the Cenvat Credit Rules, 2004 includes accessories of the final product cleared along with it. The camera was assessed under Section 4A of the Central Excise Act, 1944, and the lower authority had already recorded that the film rolls were accessories to the camera. On that basis, the assessee established a prima facie case for credit and obtained interim waiver of pre-deposit and stay of recovery. en-us Fri, 01 Jul 2011 00:00:00 +0530 Thu, 27 Mar 2014 06:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245338 Cenvat credit was treated as prima facie admissible on film rolls cleared together with the camera in a combined pack, because Rule 2(k) of the Cenvat Credit Rules, 2004 includes accessories of the final product cleared along with it. The camera was assessed under Section 4A of the Central Excise Act, 1944, and the lower authority had already recorded that the film rolls were accessories to the camera. On that basis, the assessee established a prima facie case for credit and obtained interim waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245338