https://www.taxtmi.com/caselaws?id=113761 Entitlement to Modvat credit was examined for headlight assembly and dynamo used with IC engines manufactured for power tillers. The items were treated as integral parts of the IC engines and as inputs used in the manufacture of the finished product. On that basis, the reasoning of the lower appellate authority was accepted as proper, and credit on both items was held admissible. en-us Fri, 28 Nov 2003 00:00:00 +0530 Tue, 08 May 2012 13:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113761 Entitlement to Modvat credit was examined for headlight assembly and dynamo used with IC engines manufactured for power tillers. The items were treated as integral parts of the IC engines and as inputs used in the manufacture of the finished product. On that basis, the reasoning of the lower appellate authority was accepted as proper, and credit on both items was held admissible. Case-Laws Central Excise Fri, 28 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113761