https://www.taxtmi.com/caselaws?id=96115 Modvat credit was recognised for windscreen wiper kits and wiper motors supplied with motor vehicle chassis because they were treated as items used in or in relation to manufacture of the final product. The Tribunal noted that the components were essential for the vehicle's running and safety, and that their inclusion in the assessable value of the chassis supported their manufacture-linked character. Supply in loose condition did not alter that character. Relying on the settled meaning of "in or in relation to" manufacture and prior Larger Bench decisions, the Tribunal confirmed credit on the impugned items and rejected the Revenue's challenge. en-us Wed, 04 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 13:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96115 Modvat credit was recognised for windscreen wiper kits and wiper motors supplied with motor vehicle chassis because they were treated as items used in or in relation to manufacture of the final product. The Tribunal noted that the components were essential for the vehicle's running and safety, and that their inclusion in the assessable value of the chassis supported their manufacture-linked character. Supply in loose condition did not alter that character. Relying on the settled meaning of "in or in relation to" manufacture and prior Larger Bench decisions, the Tribunal confirmed credit on the impugned items and rejected the Revenue's challenge. Case-Laws Central Excise Wed, 04 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96115