https://www.taxtmi.com/caselaws?id=89666 The Appellate Tribunal CEGAT, Mumbai granted stay and allowed the appeal regarding Modvat credit on luggage carriers fitted with TATA SUMO vehicles, overturning the Commissioner (Appeals) decision. The Tribunal held that luggage carriers are considered inputs under Rule 57A of Central Excise Rules, based on a previous judgment involving tool kits supplied with motor vehicles. 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 The Appellate Tribunal CEGAT, Mumbai granted stay and allowed the appeal regarding Modvat credit on luggage carriers fitted with TATA SUMO vehicles, overturning the Commissioner (Appeals) decision. The Tribunal held that luggage carriers are considered inputs under Rule 57A of Central Excise Rules, based on a previous judgment involving tool kits supplied with motor vehicles. Case-Laws Central Excise Wed, 09 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89666