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2014 (2) TMI 1052 - AT - Central ExciseDisallowance of MODVAT Credit - Credit on hydraulic jack, ammonia paper and parts of locomotive - Held that:- in respect of hydraulic jack which is an item supplied with power transformers. It is used for lifting of the transformer tank, in order to move it on rails for changing oil in the event of short circuit fault. It is necessarily supplied against each order for transformer - assessee is entitled to avail the Modvat credit, in respect of excise duty paid on kits. In Daewoo Motors India Ltd. [2000 (6) TMI 96 - CEGAT, COURT NO. I, NEW DELHI] this Tribunal was considering whether the value of tool kits is to be incorporated in the assessable value of the motor vehicle - No infirmity in the order-in-appeal passed by the Commissioner of Central Excise (Appeals) - Following decision of BAJAJ AUTO LIMITED Versus COLLECTOR OF CENTRAL EXCISE, PUNE [1996 (10) TMI 117 - CEGAT, NEW DELHI] - Decided against Revenue.
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