Modvat credit on compulsory First Aid Box accepted for interim protection; stay granted on disputed recovery pending hearing.

Interim protection was considered for Modvat credit claimed on a First Aid Box treated as an accessory. Because the First Aid Box was described as a compulsory item under the Motor Vehicle Rules and its value was included in the assessable value of the goods, a strong prima facie case was found in favour of the appellant. Stay was granted on the disputed amount, and recovery was also stayed pending hearing of the appeal.

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Issues: Whether the appellant was entitled to interim protection in relation to Modvat credit on a First Aid Box treated as an accessory.

Analysis: The First Aid Box was stated to be a compulsory item prescribed under the Motor Vehicle Rules and its value was included in the assessable value of the goods. On that basis, the appellant was found to have made out a strong prima facie case on merits for interim relief.

Outcome: Stay was granted and recovery of the disputed amount was also stayed; the appeal was listed for hearing.

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