https://www.taxtmi.com/caselaws?id=93286 Rear view mirrors fitted to motor vehicles, scooters and three-wheelers were treated as inputs used in or in relation to manufacture because they were compulsory equipment under motor vehicle rules, cleared with the vehicles, and necessary for safe operation and marketability. The mirrors were not optional accessories chosen by buyers, and their functional role was distinguished from tool kits meant only for repair or maintenance. On that basis, duty paid on the mirrors was available as credit to the manufacturer. en-us Tue, 11 Apr 2000 00:00:00 +0530 Wed, 09 Nov 2011 16:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93286 Rear view mirrors fitted to motor vehicles, scooters and three-wheelers were treated as inputs used in or in relation to manufacture because they were compulsory equipment under motor vehicle rules, cleared with the vehicles, and necessary for safe operation and marketability. The mirrors were not optional accessories chosen by buyers, and their functional role was distinguished from tool kits meant only for repair or maintenance. On that basis, duty paid on the mirrors was available as credit to the manufacturer. Case-Laws Central Excise Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93286