TMI Blog2014 (2) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - 1176/2011-SM - Final Order No. A/56972/2013-SM(BR) - Dated:- 9-7-2013 - Shri Sahab Singh, Member (T) Shri R.K. Verma, D.R., for the Appellant. Shri Z.U. Alvi, Advocate, for the Respondent. ORDER This appeal is filed by Revenue against Order-in-Appeal No. 38/BPL/2011, dated 23-2-2011 passed by the Commissioner of Central Excise, Bhopal. 2. The brief facts of the case are that M/s. BHEL (respondent) are ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the relief to the respondent relying on the Larger Bench decision of the Tribunal in the case of Bajaj Auto Limited v. CCE - 1996 (88) E.L.T. 355 (Tri.-LB). He submits that this Tribunal in the case of Daewoo Motors India Ltd. v. CCE - 2001 (135) E.L.T. 596 (Tri.-Del.) has taken a different view and distinguished the decision of the Larger Bench in Bajaj Auto Ltd. He also submits that Patna High Court in Tata Engineering Locomotive Co. Ltd. v. Union of India - 1994 (72) E.L.T. 525 (Pat.) has also held that tool kits supplied by assessee with motor vehicle chassis manufactured by them on the request of customers are not inputs used in or in relation to manufacture of final product. He therefore submits that the Commissioner (Appeals) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) relied upon the Larger Bench decision in the case of Bajaj Auto Ltd. wherein the Tribunal has held that assessee is entitled to avail the Modvat credit, in respect of excise duty paid on kits. In Daewoo Motors India Ltd. this Tribunal was considering whether the value of tool kits is to be incorporated in the assessable value of the motor vehicle. I find that decision in Bajaj Auto Ltd. is passed by Larger Bench of three Members. I am of the view that decision of Bajaj Auto Ltd. has rightly been relied upon by the Commissioner of Central Excise (Appeals) and I do not find any infirmity in the order-in-appeal passed by the Commissioner of Central Excise (Appeals). Accordingly, I uphold the same and reject the Revenue s appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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