https://www.taxtmi.com/caselaws?id=269847 Central Excise duty on bought out accessories cleared with manufactured equipment was not sustainable where the items such as printers, workstations, modems and telephones merely added convenience or features and the main equipment remained complete without them. The demand also failed on revenue neutrality: the record showed no MODVAT credit had been taken during the disputed period, and the settled position noted that if credit were availed the corresponding duty demand would not survive. The Tribunal therefore upheld deletion of the demand and dismissed the Revenue appeals. en-us Tue, 20 Jan 2015 00:00:00 +0530 Wed, 23 Dec 2015 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269847 Central Excise duty on bought out accessories cleared with manufactured equipment was not sustainable where the items such as printers, workstations, modems and telephones merely added convenience or features and the main equipment remained complete without them. The demand also failed on revenue neutrality: the record showed no MODVAT credit had been taken during the disputed period, and the settled position noted that if credit were availed the corresponding duty demand would not survive. The Tribunal therefore upheld deletion of the demand and dismissed the Revenue appeals. Case-Laws Central Excise Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269847