https://www.taxtmi.com/caselaws?id=48739 Tool kits and jack assemblies supplied with motor vehicles as part of the trade pattern, included in assessable value, and necessary to make vehicles marketable and deliverable at the factory gate qualify as inputs used in relation to manufacture for Modvat credit. Their lack of physical use in the manufacturing process does not prevent eligibility where they form part of the finished product as marketed. The Rule 57A exclusion for tools applies only where tools produce or process goods or effect a change in a substance; mere classification as tools is insufficient. Departmental officers must follow an operative CBEC instruction allowing such credit until its withdrawal. en-us Fri, 25 Oct 1996 00:00:00 +0530 Thu, 16 Nov 2023 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48739 Tool kits and jack assemblies supplied with motor vehicles as part of the trade pattern, included in assessable value, and necessary to make vehicles marketable and deliverable at the factory gate qualify as inputs used in relation to manufacture for Modvat credit. Their lack of physical use in the manufacturing process does not prevent eligibility where they form part of the finished product as marketed. The Rule 57A exclusion for tools applies only where tools produce or process goods or effect a change in a substance; mere classification as tools is insufficient. Departmental officers must follow an operative CBEC instruction allowing such credit until its withdrawal. Case-Laws Central Excise Fri, 25 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48739