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of <h1>Tool kits with vehicles not eligible for MODVAT credit as per Tribunal ruling</h1> The Tribunal allowed the Collector of Central Excise, Bangalore's appeal, ruling that tool kits supplied with vehicles are not eligible for MODVAT credit ... MODVAT Credit - Component part The Collector of Central Excise, Bangalore appealed against the order allowing MODVAT credit for tool kits supplied with vehicles. The Tribunal held that tool kits are not eligible for MODVAT credit as they are not used in the manufacture of final products. The appeal of the Revenue was allowed, setting aside the order regarding tool kits.
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