TaxTMI 
TaxTMI 
1998 (12) TMI 169
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....he Respondent. [Order]. - The applicants are manufacturing motor vehicles and they are availing of the Modvat credit on inputs, used in the manufacture of the final product. In this case, since it is found that the issue is covered by the decision of the Tribunal, stay is granted and the appeal is taken up for disposal. 2. Heard Shri J. Krishnaswamy, Asstt. General Manager of the applican....
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....and is also a functional part of the vehicle. The DC therefore, dropped the demand. This order was sought to be reviewed by filing an appeal before the Commissioner (Appeals) to examine the legality and propriety of the DC's order. The Commissioner (Appeals) held that the luggage carrier is neither an essential part of the vehicle, nor can it be said to have been used in the manufacture of motor v....
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.... Court judgment above, the Larger Bench held that tool kit even assuming that they are tools, but even then considering the comprehensiveness of the words `used in relation to the manufacture' of occurring in Rule 57A of Central Excise Rules, and further considering that the finished products are motor vehicles with these articles placed in them as necessitated by Trade Pattern, marketability test....