Separate Invoicing for Tubes and Flaps Doesn’t Affect Cenvat Credit

Goodyear India Ltd. Vs Commissioner of Central Excise (CESTAT Chandigarh) No cenvat credit on Inputs or Capital Goods could be denied merely for showing Tubes and Flaps separately in Invoices Conclusion:  Cenvat Credit on Input or Capital Goods could not be denied merely for showing tubes and flaps separately in invoices. Moreover, tubes and flaps were used in the manufacture of the tyres and as such qualify to be “inputs” given the definition given under Rule 2(k) of CCR, 2004. Held: Assessee was engaged in the manufacture of tyres. It purchased tubes and flaps from other manufacturers a...