2001 (12) TMI 771 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the reference application made by the Commissioner to refer the question regarding the eligibility of a tool kit as an input used in the manufacture of two wheelers/three wheelers to the Jurisdictional High Court. The question is about whether a tool kit, not subject to any manufacturing process or statutorily required, can be considered an eligible input under Rule 57A.