1998 (10) TMI 207

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....Arguing on behalf of the Revenue, the ld. D.R. submitted that the manufacture of the motor vehicle is complete without these items which are not essential or integral part of the motor vehicle. According to him it is to be seen whether the finished product can be operated without these fitments and what is the contribution of these items to the manufacture of finished goods. He contended that the motor vehicle is fully manufactured even without the fitments of clock assembly, audio systems, radio etc. and these products do not contribute anything in the operation of the motor vehicle. He relied upon the decision in the case of C.C.E. v. Lipi Data Systems, Udaipur 1995 (80) E.L.T. 542 (Tribunal) in which it was held that inputs to qualify fo....

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....and raised in the show cause notice has been held to be time barred by Commissioner in the impugned order and the Revenue has not preferred any appeal on this aspect. Only a very small portion of the demand is within the time limit. He submitted that the Commissioner has specifically held in Para 22 of the impugned order that for the Delux Model of the vehicle manufactured by the Respondents company, these items are absolute necessity to make them commercially viable and marketable. This observation of the Commissioner has not been reverted by the Revenue at all not even any submissions has been made in the appeal memorandum. He contended that as the absolute necessity of these products has not been disputed by the Revenue Modvat credit is ....