https://www.taxtmi.com/caselaws?id=115343 Accessories used in or in relation to manufacture may qualify as inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944, even if they are not contained in the final product. Articles such as an assembly wheel cover, tool bag, carpet and radio cover were treated as eligible accessories, and that classification was found to disclose a strong prima facie case for credit. On that basis, waiver of pre-deposit was justified and recovery of the disputed amount was stayed during pendency of the appeals. en-us Thu, 21 Apr 2005 00:00:00 +0530 Sat, 26 May 2012 12:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115343 Accessories used in or in relation to manufacture may qualify as inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944, even if they are not contained in the final product. Articles such as an assembly wheel cover, tool bag, carpet and radio cover were treated as eligible accessories, and that classification was found to disclose a strong prima facie case for credit. On that basis, waiver of pre-deposit was justified and recovery of the disputed amount was stayed during pendency of the appeals. Case-Laws Central Excise Thu, 21 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115343