https://www.taxtmi.com/caselaws?id=84108 For stay purposes, the value of tool kits supplied with motor vehicle chassis was treated as prima facie includible in the assessable value of the chassis. The analysis relied on a Patna HC decision holding that such tool kits were not eligible for Modvat credit and noting inclusion of their value in the chassis valuation; the dismissal of the Special Leave Petition against that decision reinforced the prima facie view that the challenged order was not sustainable in law. On that basis, stay of operation of the Collector (Appeals) order was granted. en-us Mon, 20 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 17:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84108 For stay purposes, the value of tool kits supplied with motor vehicle chassis was treated as prima facie includible in the assessable value of the chassis. The analysis relied on a Patna HC decision holding that such tool kits were not eligible for Modvat credit and noting inclusion of their value in the chassis valuation; the dismissal of the Special Leave Petition against that decision reinforced the prima facie view that the challenged order was not sustainable in law. On that basis, stay of operation of the Collector (Appeals) order was granted. Case-Laws Central Excise Mon, 20 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84108