https://www.taxtmi.com/caselaws?id=332362 Cenvat credit was allowable on duty-paid playing cards supplied free with spray guns because the Modvat/Cenvat scheme prevents duty cascading and extends to items used in relation to the final product, not only those physically incorporated in manufacture. The cards were bought on payment of duty, supplied along with the spray guns, and their cost was absorbed in the assessable value on which excise duty was paid. The definition of input did not require direct use in production. CESTAT Mumbai therefore held that denial of credit was unsustainable and credit was admissible. en-us Thu, 18 Feb 2016 00:00:00 +0530 Mon, 26 Dec 2016 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332362 Cenvat credit was allowable on duty-paid playing cards supplied free with spray guns because the Modvat/Cenvat scheme prevents duty cascading and extends to items used in relation to the final product, not only those physically incorporated in manufacture. The cards were bought on payment of duty, supplied along with the spray guns, and their cost was absorbed in the assessable value on which excise duty was paid. The definition of input did not require direct use in production. CESTAT Mumbai therefore held that denial of credit was unsustainable and credit was admissible. Case-Laws Central Excise Thu, 18 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332362