https://www.taxtmi.com/caselaws?id=85489 Batteries fitted with generating sets were treated as admissible Modvat inputs under Rule 57A because they were an integral and necessary component for the sets to function effectively. The department's own treatment of the batteries as part of the assessable value supported the position that they were not mere accessories, and no evidence showed that generating sets were supplied without them. On that basis, duty-paid batteries qualified for credit, and the disallowance of Modvat credit was unsustainable. en-us Fri, 07 Jun 1996 00:00:00 +0530 Fri, 05 Aug 2011 13:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85489 Batteries fitted with generating sets were treated as admissible Modvat inputs under Rule 57A because they were an integral and necessary component for the sets to function effectively. The department's own treatment of the batteries as part of the assessable value supported the position that they were not mere accessories, and no evidence showed that generating sets were supplied without them. On that basis, duty-paid batteries qualified for credit, and the disallowance of Modvat credit was unsustainable. Case-Laws Central Excise Fri, 07 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85489