1998 (12) TMI 169 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai granted stay and allowed the appeal regarding Modvat credit on luggage carriers fitted with TATA SUMO vehicles, overturning the Commissioner (Appeals) decision. The Tribunal held that luggage carriers are considered inputs under Rule 57A of Central Excise Rules, based on a previous judgment involving tool kits supplied with motor vehicles.