2006 (12) TMI 15

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....s) No. AT/433/M-II/2005 dated 29-8-2005 by which he has set aside the order of the original authority, which dropped the proceedings seeking to recover duty of Rs. 1,75,727/-. 2.Heard both sides. 3.The relevant facts, in brief, are as follows : - (i)The appellant is a manufacturer of motor cars and market the products in different parts of the country. In respect of the cars marketed with....

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....vehicles includes that of these items like - jack and tool-kit mandatory supply. Therefore, in respect of motor cars which are supplied within the Maharashtra state, the same should be treated as inputs. 5.The learned DR submits that Central Excise Law is a law applicable throughout the India and the statutory requirement by specific state law, while requires to be complied with, it cannot make....