1997 (7) TMI 281

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....dents. [Order per : Justice U.L. Bhat, President]. - Appellant, engaged in the manufacture of Tractors, was purchasing Roof Canopy and "Luxury Mud-Guard Seat" for supply along with tractors to those buyers who desire the same. Appellant was however paying duty on the value of the tractor without adding thereto the value of the roof canopy or mud-guard seat. At an earlier stage, the Department r....

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....d confirmed the demand. He also imposed penalty of Rs. 10,000/-. Hence, the present appeal. 2. On behalf of the appellant it is explained that "Luxury Mud-Guard Seat" is foam rubber cushion resting on hard board and covered by plastic or rexin and fixed to the horizontal part of the Mud-Guard to enable one or two persons to sit on the Mud-Guard with convenience and comfort. On this basis, it....

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....l) followed by two unreported decisions and also a Larger Bench decision in Bajaj Auto Ltd. and Mahindra & Mahindra Ltd. cases reported in 1993 (63) E.L.T. 355 = 1997 (18) RLT 141 (Tribunal), which dealt with the case of Modvat credit. 4. It was held by Tribunal in several cases that foot rest attached to a motor vehicle would be an essential integral part of the vehicle. The position of Too....