https://www.taxtmi.com/caselaws?id=81182 MODVAT credit under Rule 57A was unavailable for tool kits supplied as accessories with finished vehicles. The tool kits were bought-out items, were neither integral to the finished vehicles nor used in or in relation to their manufacture, and underwent no process in the factory before clearance. They therefore did not qualify as inputs for MODVAT purposes. The contrary trade notice relied upon was treated as inconsistent with law, and the earlier Tribunal view denying credit was followed. en-us Mon, 03 Dec 1990 00:00:00 +0530 Wed, 22 Jun 2011 18:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81182 MODVAT credit under Rule 57A was unavailable for tool kits supplied as accessories with finished vehicles. The tool kits were bought-out items, were neither integral to the finished vehicles nor used in or in relation to their manufacture, and underwent no process in the factory before clearance. They therefore did not qualify as inputs for MODVAT purposes. The contrary trade notice relied upon was treated as inconsistent with law, and the earlier Tribunal view denying credit was followed. Case-Laws Central Excise Mon, 03 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81182