https://www.taxtmi.com/caselaws?id=81182 Tool kits supplied with finished vehicles were treated as accessories rather than inputs used in or in relation to manufacture, because they were not an integral part of the vehicle, did not participate in the manufacturing process, and were received and cleared as bought-out items without any factory process. On that basis, the article explains that such kits do not qualify for MODVAT credit under Rule 57A. It also notes that the earlier Tribunal view on the same issue was followed, and the trade notice relied on by the assessee was considered contrary to law. 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 Tool kits supplied with finished vehicles were treated as accessories rather than inputs used in or in relation to manufacture, because they were not an integral part of the vehicle, did not participate in the manufacturing process, and were received and cleared as bought-out items without any factory process. On that basis, the article explains that such kits do not qualify for MODVAT credit under Rule 57A. It also notes that the earlier Tribunal view on the same issue was followed, and the trade notice relied on by the assessee was considered contrary to law. Case-Laws Central Excise Mon, 03 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81182