9911796707
TMI Blog1993 (10) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. This appeal is filed by the Revenue against the findings of the lower appellate authority that benefit of MODVAT Credit should be available in respect of tool kit supplied along with Hydraulic Excavator and vibrating components. 2. The learned DR for the Department submitted that this Tribunal in the case of Sundaram Clayton Ltd. v. CCE, reported in 1989 (44) E.L.T. 578 held that tool ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to supra has taken note of the findings of the Tribunal in the case of Sundaram Clayton - reported in 1989 (44) E.L.T. 578, the relevant portion of which is reproduced below :- The question for consideration will, therefore, be how far the tool kit can be said to be used in or in relation to the manufacture of the final products viz. Mopeds in the present case. Admittedly, the tools are not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be said to be used in or in relation to the manufacture of the final product viz., Mopeds . 5. The East Regional Bench, however, we find, has ruled in favour of the assessee for the following reasons : We have considered the submissions advanced by both the sides. Apart from the trade notice issued by the different Collectorates which have been referred to by the learned Representative of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torates and more particularly the Collectorate itself which is concerned with this matter, we see no justification not to allow these appeals. The appeals are accordingly allowed with consequential benefits to the appellants . 6. We observe that the Departmental authorities have also issued instructions by disallowing the benefit in respect of tools kit. One of the reasons which weighed with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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