1990 (12) TMI 236

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.....P. Gulati, Member (T)]. - This appeal is filed by the Collector of Central Excise, Bangalore against the order of Collector of Central Excise (Appeals). The learned Collector (Appeals) in his order has allowed the plea of the Respondents for the benefit of MODVAT Credit in respect of duty paid on the tool kits which are supplied by the Respondents alongwith vehicles which are specified finished....

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....Collector of Central Excise (Appeals), Madras needs to be modified." 2. Heard Shri Balasubramanian, the learned Counsel for the Respondent. 3. This Bench of the Tribunal in their order in the case of Sundaram Clayton Limited v. Collector of Central Excise - reported in 1989 (44) E.L.T. 578 have held as under: "The question for consideration will, therefore, be how far the tool kit can be said t....

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....ion of the appellants that the tool kits would be eligible for MODVAT credit under Rule 57A because we are satisfied that it cannot be said to be used in or in relation to the manufacture of the final product viz. the Mopeds". 4. Both the sides agree that the matter stands covered by the decision of the Tribunal in the case cited supra. 5. The learned Collector (Appeals) has observed that trade ....