https://www.taxtmi.com/caselaws?id=397749 The Tribunal ruled in favor of the appellant, M/s. Hical Technologies Pvt. Ltd., allowing the appeals and setting aside the denial of CENVAT credit, demand of duty, interest, and penalty. The decision emphasized that film rolls supplied free of cost and bundled with the camera should be considered 'accessories' and eligible 'input' for claiming credit, aligning with previous judicial interpretations and the provisions of the CENVAT Credit Rules, 2004. 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 The Tribunal ruled in favor of the appellant, M/s. Hical Technologies Pvt. Ltd., allowing the appeals and setting aside the denial of CENVAT credit, demand of duty, interest, and penalty. The decision emphasized that film rolls supplied free of cost and bundled with the camera should be considered 'accessories' and eligible 'input' for claiming credit, aligning with previous judicial interpretations and the provisions of the CENVAT Credit Rules, 2004. Case-Laws Central Excise Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397749