2001 (4) TMI 353 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's reference application regarding Modvat credit on Tool-Kits under Rule 57A, stating that tool-kits are considered accessories and are necessary for changing the wheel of the Scooter. The application was rejected as no question of law arose from the final order. (Citation: 2001 (4) TMI 353 - CEGAT, New Delhi)