Modvat credit on scooter tool-kits raised no referable question of law where factual findings showed they were necessary inputs.

Modvat credit on tool-kits supplied with scooters was treated as admissible under Rule 57A because the Tribunal found, as a matter of fact, that the kits were necessary for changing the wheel of the scooter and that this finding was undisputed. The order also noted that the value of the tool-kits had been included in the scooter's assessable value. On these facts, no substantial question of law arose from the Tribunal's decision, and the reference application was rejected.

---

---

Issues: Whether any referable question of law arose from the Tribunal's order allowing Modvat credit on tool-kits under Rule 57A of the Central Excise Rules.

Analysis: The Tribunal had allowed credit after treating tool-kits supplied with scooters as inputs covered by the amended Rule 57A and had relied on earlier Tribunal authority supporting inclusion of accessories. The present order noted that the Tribunal had recorded a finding of fact that tool-kits were necessary for changing the wheel of the scooter, and that this factual finding was not disputed. It was also noticed that the value of the tool-kits had been included in the assessable value of the scooter. On these facts, no substantial question of law was shown to arise from the final order.

Conclusion: No question of law arose for reference, and the reference application was rejected.

---