https://www.taxtmi.com/caselaws?id=43795 Tool kits supplied with motor vehicle chassis at customer request were held not to be inputs used in or in relation to manufacture under Rule 57A, because they were bought-out items supplied after manufacture for maintenance and repair, and the chassis was marketable without them. Inclusion of the tool kit value in the assessable value did not convert them into manufacturing inputs. The earlier trade notice permitting credit had also been validly withdrawn, so modvat credit was not admissible on the tool kits. en-us Wed, 27 Apr 1994 00:00:00 +0530 Fri, 03 Jul 2020 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43795 Tool kits supplied with motor vehicle chassis at customer request were held not to be inputs used in or in relation to manufacture under Rule 57A, because they were bought-out items supplied after manufacture for maintenance and repair, and the chassis was marketable without them. Inclusion of the tool kit value in the assessable value did not convert them into manufacturing inputs. The earlier trade notice permitting credit had also been validly withdrawn, so modvat credit was not admissible on the tool kits. Case-Laws Central Excise Wed, 27 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43795