https://www.taxtmi.com/caselaws?id=91080 Modvat credit was admissible on couplers separately purchased and supplied with cables where the couplers were supplied as part of customer orders, their value was included in the assessable value of the final product, and duty was paid on the composite value. The Tribunal followed its earlier view in the assessee's own case that the cleared goods were not merely wires and cables simpliciter, and that credit could not be denied when the coupler formed part of the duty-paid final product. Credit was therefore correctly allowed by the first appellate authority. en-us Wed, 14 May 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91080 Modvat credit was admissible on couplers separately purchased and supplied with cables where the couplers were supplied as part of customer orders, their value was included in the assessable value of the final product, and duty was paid on the composite value. The Tribunal followed its earlier view in the assessee's own case that the cleared goods were not merely wires and cables simpliciter, and that credit could not be denied when the coupler formed part of the duty-paid final product. Credit was therefore correctly allowed by the first appellate authority. Case-Laws Central Excise Wed, 14 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91080