2005 (2) TMI 624 - AT - Central Excise

Summary

The dispute was about Modvat credit on First Aid Box. The Assistant Commissioner allowed the credit, but the Commissioner (Appeals) reversed the decision. The appellant argued that the First Aid Box should be treated as an accessory under Motor Vehicle Rules. The Excise Authorities included the box's cost in the assessable value. The Tribunal stayed recovery, noting the box as a compulsory item with a strong case on merits. Appeal set for hearing on June 6, 2005.