2000 (7) TMI 365 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the modvat credit on rear view mirrors supplied with two-wheeler scooters. The Tribunal held that mirrors were inputs and credit was available for duty paid on them. The appeal was allowed based on the cited judgment covering the issue, disregarding the legal requirement of fitment during the relevant period.