2001 (4) TMI 353

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..... sp;Revenue filed this reference application for referring the following question of law to the Hon'ble High Court : "Whether Modvat credit on Tool-Kits under Rule 57A can be allowed when Tool-Kits are not covered by the term accessory." 2. Heard both sides. 3. In this case in the final order the Tribunal after considering the amendment under Rule 57A of Central Excise Rules - Whether .....

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..... ods. The Tribunal in the final order gave the findings of fact that tool-kits are necessary for changing the wheel of the Scooter. This finding of fact is not controverted by the Revenue. Further, the manufacturers/assessees were including value of tool-kits in the total assessable value of the Scooter. In view of the above discussion, I find no question of law as framed above, is arising out of t .....

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