https://www.taxtmi.com/caselaws?id=104201 Eligibility for Modvat credit under Rule 57A depended on whether the disputed items were accessories or essential components used to keep the main product in working condition and whether their value formed part of the assessable value of the final product. The factual position on these points had not been properly examined by the adjudicating authority, so the issue could not be conclusively determined on the existing record. The matter was remanded for fresh consideration in accordance with law, with the appellant to be given an opportunity to substantiate the claim. en-us Thu, 18 Apr 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104201 Eligibility for Modvat credit under Rule 57A depended on whether the disputed items were accessories or essential components used to keep the main product in working condition and whether their value formed part of the assessable value of the final product. The factual position on these points had not been properly examined by the adjudicating authority, so the issue could not be conclusively determined on the existing record. The matter was remanded for fresh consideration in accordance with law, with the appellant to be given an opportunity to substantiate the claim. Case-Laws Central Excise Thu, 18 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104201