https://www.taxtmi.com/caselaws?id=94036 Music systems, air-conditioning kits and other fitments installed in motor vehicles were treated as admissible Modvat inputs where they were integrally used in the manufacture, marketing or use of the vehicles. The Tribunal applied earlier precedent on accessories and specially designed fitments supplied with cars, and held that deluxe or higher-value comfort accessories did not lose eligibility merely because they were luxury items. The disputed items therefore remained creditable inputs under the Modvat scheme, and the Revenue challenge failed. en-us Tue, 29 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 15:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94036 Music systems, air-conditioning kits and other fitments installed in motor vehicles were treated as admissible Modvat inputs where they were integrally used in the manufacture, marketing or use of the vehicles. The Tribunal applied earlier precedent on accessories and specially designed fitments supplied with cars, and held that deluxe or higher-value comfort accessories did not lose eligibility merely because they were luxury items. The disputed items therefore remained creditable inputs under the Modvat scheme, and the Revenue challenge failed. Case-Laws Central Excise Tue, 29 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94036