1999 (12) TMI 525 - AT - Central Excise

Summary

Issues:
Appeal against disallowance of Modvat credit on spare wheel carriers, extra tyre, seventh wheel rim, hydraulic jack LCV/HCV, chassis record bag, dash board cover, and electric storage battery.

Analysis:
The appellants contested the disallowance of Modvat credit on various items including spare wheel carriers, extra tyre, seventh wheel rim, hydraulic jack LCV/HCV, chassis record bag, dash board cover, and electric storage battery. They manufacture chassis and claimed Modvat credit on these items, which was denied by the authorities. The appellant's representative argued that certain items were covered by previous Tribunal decisions and should be allowed Modvat credit. The Tribunal found that Modvat credit should be allowed on the extra tyre, seventh wheel rim, and hydraulic jack as they were already covered by previous decisions. However, the matter of spare wheel carriers was remanded to verify if their cost was included in the chassis value. The Tribunal allowed Modvat credit on another battery for a specific type of bus chassis but remanded the issue to ensure it was fitted at the time of clearance and was not an optional accessory. The claims for Modvat credit on chassis record bag and dash board cover were not pressed by the appellant's counsel, so no orders were passed on these items. Consequently, the appeal was partly allowed and partly remanded for further examination.