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of <h1>Commissioner reverses decision on Modvat credit for First Aid Box, Tribunal recognizes it as a compulsory item</h1> <h3>BAJAJ TEMPO LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, INDORE</h3> BAJAJ TEMPO LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, INDORE - 2005 (186) E.L.T. 447 (Tri. - Del.) The dispute was about Modvat credit on First Aid Box. The Assistant Commissioner allowed the credit, but the Commissioner (Appeals) reversed the decision. The appellant argued that the First Aid Box should be treated as an accessory under Motor Vehicle Rules. The Excise Authorities included the box's cost in the assessable value. The Tribunal stayed recovery, noting the box as a compulsory item with a strong case on merits. Appeal set for hearing on June 6, 2005.
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