https://www.taxtmi.com/caselaws?id=87994 The key case supplied with suitcases was treated as part of the finished suitcase for Modvat credit purposes because it was sold together with the suitcase and could not be purchased separately. The claim that it was merely optional was not supported by evidence, so it was not excluded as an independent accessory. The analogy to a tool kit supplied with a motor vehicle was held irrelevant. On that basis, the denial of interference was upheld. en-us Mon, 20 Jan 1997 00:00:00 +0530 Wed, 14 Sep 2011 13:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87994 The key case supplied with suitcases was treated as part of the finished suitcase for Modvat credit purposes because it was sold together with the suitcase and could not be purchased separately. The claim that it was merely optional was not supported by evidence, so it was not excluded as an independent accessory. The analogy to a tool kit supplied with a motor vehicle was held irrelevant. On that basis, the denial of interference was upheld. Case-Laws Central Excise Mon, 20 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87994