https://www.taxtmi.com/caselaws?id=397749 CENVAT credit on Kodak film rolls supplied free of cost with cameras in a combi-pack was held admissible because the rolls were treated as accessories and therefore as input under Rule 2(k) of the CENVAT Credit Rules, 2004. Their value formed part of the assessable value of the combi-pack, and the bundled clearance supported the conclusion that the goods were marketed in combined form. On that basis, the demand, interest and penalty were found unsustainable. en-us Thu, 05 Mar 2020 00:00:00 +0530 Wed, 02 Dec 2020 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397749 CENVAT credit on Kodak film rolls supplied free of cost with cameras in a combi-pack was held admissible because the rolls were treated as accessories and therefore as input under Rule 2(k) of the CENVAT Credit Rules, 2004. Their value formed part of the assessable value of the combi-pack, and the bundled clearance supported the conclusion that the goods were marketed in combined form. On that basis, the demand, interest and penalty were found unsustainable. Case-Laws Central Excise Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397749