TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate Tribunal rejects Revenue's application on Modvat credit for Tool-Kits</h1> <h3>LML LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, KANPUR</h3> LML LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, KANPUR - 2001 (132) E.L.T. 306 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's reference application regarding Modvat credit on Tool-Kits under Rule 57A, stating that tool-kits are considered accessories and are necessary for changing the wheel of the Scooter. The application was rejected as no question of law arose from the final order. (Citation: 2001 (4) TMI 353 - CEGAT, New Delhi)
TaxTMI 