https://www.taxtmi.com/caselaws?id=94998 Tool kits and jack assemblies supplied with motor vehicles were examined as potential inputs used in or in relation to manufacture under the Central Excise Rules. The Tribunal noted an earlier larger Bench view on Modvat credit and the Patna High Court decision, but also recorded that it did not fully agree with that High Court's reasoning. On that basis, the status of these items remained a debatable question of law requiring authoritative determination, and the matter was referred to the Allahabad High Court. en-us Fri, 20 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 11:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94998 Tool kits and jack assemblies supplied with motor vehicles were examined as potential inputs used in or in relation to manufacture under the Central Excise Rules. The Tribunal noted an earlier larger Bench view on Modvat credit and the Patna High Court decision, but also recorded that it did not fully agree with that High Court's reasoning. On that basis, the status of these items remained a debatable question of law requiring authoritative determination, and the matter was referred to the Allahabad High Court. Case-Laws Central Excise Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94998