https://www.taxtmi.com/caselaws?id=93789 Rear view mirrors supplied with two-wheeler scooters were treated as modvatable inputs because they were used in relation to the final product and formed part of the goods for Modvat purposes. The Tribunal followed its earlier decision in the same assessee's case and held that the absence of a contemporaneous legal requirement for compulsory fitment was not decisive against credit. On that basis, Modvat credit was available in respect of the mirrors. en-us Fri, 28 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 18:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93789 Rear view mirrors supplied with two-wheeler scooters were treated as modvatable inputs because they were used in relation to the final product and formed part of the goods for Modvat purposes. The Tribunal followed its earlier decision in the same assessee's case and held that the absence of a contemporaneous legal requirement for compulsory fitment was not decisive against credit. On that basis, Modvat credit was available in respect of the mirrors. Case-Laws Central Excise Fri, 28 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93789