https://www.taxtmi.com/caselaws?id=346726 CENVAT credit was admissible on a mixer-grinder assembly received by a manufacturer, because the invoice showed it was received as an assembly and not as free goods or refrigerator parts. The goods were unpacked, completed by fixing the power cord and wiring harness, and cleared along with refrigerators in a common pack on which duty was paid on the composite price. On these facts, the mixer-grinder formed part of the accessories cleared with the final product, so credit could not be denied merely because it was not directly used in manufacture. The denial of credit was therefore unsustainable. en-us Fri, 04 Aug 2017 00:00:00 +0530 Tue, 22 Aug 2017 07:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346726 CENVAT credit was admissible on a mixer-grinder assembly received by a manufacturer, because the invoice showed it was received as an assembly and not as free goods or refrigerator parts. The goods were unpacked, completed by fixing the power cord and wiring harness, and cleared along with refrigerators in a common pack on which duty was paid on the composite price. On these facts, the mixer-grinder formed part of the accessories cleared with the final product, so credit could not be denied merely because it was not directly used in manufacture. The denial of credit was therefore unsustainable. Case-Laws Central Excise Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346726