https://www.taxtmi.com/caselaws?id=50267 Jack assemblies and tool kits supplied with motor vehicles were treated as accessories, not components or integral parts of the automobiles, because they were neither statutory requirements for registration or use nor necessary for marketability. On that basis, their value was held not includible in the assessable value under section 4 of the Central Excise Act. The same treatment supported Modvat credit on duty paid on such bought-out items where otherwise admissible. en-us Tue, 13 Jun 2000 00:00:00 +0530 Fri, 20 Aug 2010 16:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50267 Jack assemblies and tool kits supplied with motor vehicles were treated as accessories, not components or integral parts of the automobiles, because they were neither statutory requirements for registration or use nor necessary for marketability. On that basis, their value was held not includible in the assessable value under section 4 of the Central Excise Act. The same treatment supported Modvat credit on duty paid on such bought-out items where otherwise admissible. Case-Laws Central Excise Tue, 13 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50267