https://www.taxtmi.com/caselaws?id=115197 Interim protection was considered for Modvat credit claimed on a First Aid Box treated as an accessory. Because the First Aid Box was described as a compulsory item under the Motor Vehicle Rules and its value was included in the assessable value of the goods, a strong prima facie case was found in favour of the appellant. Stay was granted on the disputed amount, and recovery was also stayed pending hearing of the appeal. en-us Fri, 11 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 16:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115197 Interim protection was considered for Modvat credit claimed on a First Aid Box treated as an accessory. Because the First Aid Box was described as a compulsory item under the Motor Vehicle Rules and its value was included in the assessable value of the goods, a strong prima facie case was found in favour of the appellant. Stay was granted on the disputed amount, and recovery was also stayed pending hearing of the appeal. Case-Laws Central Excise Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115197