1993 (10) TMI 161

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....te, for the Respondent. [Order per : V.P. Gulati, Member (T)]. -  This appeal is filed by the Revenue against the findings of the lower appellate authority that benefit of MODVAT Credit should be available in respect of tool kit supplied along with Hydraulic Excavator and vibrating components. 2. The learned DR for the Department submitted that this Tribunal in the case of Sunda....

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....Bench in order No. 929/1990 dated 3-12-1990 [1991 (56) E.L.T. 445 (Tribunal)] referred to supra has taken note of the findings of the Tribunal in the case of Sundaram Clayton - reported in 1989 (44) E.L.T. 578, the relevant portion of which is reproduced below :- "The question for consideration will, therefore, be how far the tool kit can be said to be used in or in relation to the manufacture ....

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.... be eligible for MODVAT Credit under Rule 57A because we are satisfied that it cannot be said to be used in or in relation to the manufacture of the final product viz., Mopeds". 5. The East Regional Bench, however, we find, has ruled in favour of the assessee for the following reasons : "We have considered the submissions advanced by both the sides. Apart from the trade notice issued by....

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....ified. Anyway, since this is a matter which has already been accepted by the different Collectorates and more particularly the Collectorate itself which is concerned with this matter, we see no justification not to allow these appeals. The appeals are accordingly allowed with consequential benefits to the appellants". 6. We observe that the Departmental authorities have also issued instruc....