https://www.taxtmi.com/caselaws?id=89666 Modvat credit was held admissible on luggage carriers fitted with and cleared along with motor vehicles because they were treated as inputs used in relation to manufacture under Rule 57A. The Tribunal applied the broader Larger Bench view that articles supplied with the finished vehicle, where required by trade pattern and marketability, can fall within the eligible input scope rather than being treated merely as accessories. The earlier restrictive view was not accepted, and the disallowance of credit did not survive. en-us Wed, 09 Dec 1998 00:00:00 +0530 Wed, 28 Sep 2011 18:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89666 Modvat credit was held admissible on luggage carriers fitted with and cleared along with motor vehicles because they were treated as inputs used in relation to manufacture under Rule 57A. The Tribunal applied the broader Larger Bench view that articles supplied with the finished vehicle, where required by trade pattern and marketability, can fall within the eligible input scope rather than being treated merely as accessories. The earlier restrictive view was not accepted, and the disallowance of credit did not survive. Case-Laws Central Excise Wed, 09 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89666