https://www.taxtmi.com/caselaws?id=1060 First-aid kit/box supplied with motor vehicles was treated as an accessory cleared along with the final product and therefore as an input eligible for Modvat/Cenvat credit. The analysis relied on the credit provisions then in force, which covered accessories supplied with the final product, and on the fact that the kit's value formed part of the vehicles' assessable value. The statutory motor vehicle scheme was also read as recognising the safety function of first-aid equipment in vehicles. The manufacturer's lack of an absolute obligation to supply the kit, or the possibility of sourcing it elsewhere, was regarded as irrelevant where it was in fact supplied with the vehicle. en-us Fri, 20 Oct 2006 00:00:00 +0530 Mon, 14 Apr 2008 05:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1060 First-aid kit/box supplied with motor vehicles was treated as an accessory cleared along with the final product and therefore as an input eligible for Modvat/Cenvat credit. The analysis relied on the credit provisions then in force, which covered accessories supplied with the final product, and on the fact that the kit's value formed part of the vehicles' assessable value. The statutory motor vehicle scheme was also read as recognising the safety function of first-aid equipment in vehicles. The manufacturer's lack of an absolute obligation to supply the kit, or the possibility of sourcing it elsewhere, was regarded as irrelevant where it was in fact supplied with the vehicle. Case-Laws Central Excise Fri, 20 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1060