1997 (3) TMI 196

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....ppeal : "The appellant mainly contested the case prospectively in regard to admissibility of Modvat credit in respect of `Infusion set' cleared along with the finished goods i.e. `Lomodex'. The appellant placed their reliance on the Hon`ble Cegat's decision in the matter of Heal Well Pharmaceuticals Ltd. v. CCE - 1994 (72) E.L.T. 446 (Tribunal), wherein the Tribunal allowed Modvat credit on Dropper supplied with pediatric drops functionally designed as an attachable component of bottle containing drops since the value of dropper is included and the product is marketed at the factory gate in the form of a pack with infusion facility, thus, bottle of drops and dropper. From the facts and evidence on record I find that the product, Lomodex ....

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....9 & 20 from the Patna High Court's judgment : "19. It is the admitted position of the parties that tool kits are supplied by the petitioners alongwith their motor vehicle chassis on the request of buyers, Accordingly, the supply of tool kits is limited to some of the motor vehicle chassis but not applicable to all motor vehicle chassis manufactured and sold by the petitioners. The term `manufacture' relates to all motor vehicles as provided for in Section 2(6) of the Act. The motor vehicle chassis cleared without tool kits is also manufactured and duty is paid thereon. Definitely, therefore, the motor vehicle chassis are treated to be manufactured within Section 2(f) whether or not tool kits are supplied alongwith the motor vehicles....