Customs, Excise and Gold Tribunal - Mumbai
Maharashtra Scooters Limited vs Commissioner Of Central Excise & ... on 2 May, 2001
Equivalent citations: 2000(126)ELT726(TRI-MUMBAI)
ORDER J.H. Joglekar, Member (T)
1. The appeal is against the order of the Commissioner (Appeals) denying the modvat credit for box spanner, spanner set, screw driver and tool kit bag for manufacture of two-wheelers. We find that the issue has been settled in favour of the assessee vide the larger bench judgement of the Tribunal reported in 1996 (88) ELT 355 (Bajaj Auto Limited Vs. CCE, Pune) . In this judgement the Tribunal has held that the tool kits, etc. were inputs as contemplated in Rule 57A of the Central Excise Rules, 1944 and were not excluded by the explanation thereto.
2. Following the ratio of the larger bench judgement this appeal is allowed with consequential relief.