Modvat credit on tool kits supplied along with motor vehicles - Admissibility regarding

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....icles - Admissibility regarding Circular No. 52/88 Dated 3-10-1988 [From F. No. 267/82/88-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Custom....

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....Ministry's letter F. No. 332/64/86-TRU, dated 30-7-1987 wherein it has clearly been laid down that in terms of explanation (8)(i) to Rule 57A tool kits (being excluded as inputs would not be eligible ....