Appellate Tribunal refers tool kit eligibility question to High Court for two/three wheelers

The Appellate Tribunal CEGAT, Mumbai allowed the reference application to refer the question of the eligibility of a tool kit as an input for manufacturing two wheelers/three wheelers to the Jurisdictional High Court. The issue revolves around whether a tool kit, not undergoing any manufacturing process or statutorily mandated, qualifies as an eligible input under Rule 57A.

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The Appellate Tribunal CEGAT, Mumbai allowed the reference application made by the Commissioner to refer the question regarding the eligibility of a tool kit as an input used in the manufacture of two wheelers/three wheelers to the Jurisdictional High Court. The question is about whether a tool kit, not subject to any manufacturing process or statutorily required, can be considered an eligible input under Rule 57A.

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