https://www.taxtmi.com/caselaws?id=96161 Modvat credit on tool-kits supplied with scooters was treated as admissible under Rule 57A because the Tribunal found, as a matter of fact, that the kits were necessary for changing the wheel of the scooter and that this finding was undisputed. The order also noted that the value of the tool-kits had been included in the scooter's assessable value. On these facts, no substantial question of law arose from the Tribunal's decision, and the reference application was rejected. en-us Fri, 27 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 16:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96161 Modvat credit on tool-kits supplied with scooters was treated as admissible under Rule 57A because the Tribunal found, as a matter of fact, that the kits were necessary for changing the wheel of the scooter and that this finding was undisputed. The order also noted that the value of the tool-kits had been included in the scooter's assessable value. On these facts, no substantial question of law arose from the Tribunal's decision, and the reference application was rejected. Case-Laws Central Excise Fri, 27 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96161