1995 (8) TMI 158

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or waiver of pre-deposit of duty of Rs. 28,308/- on the ground that MODVAT credit was not admissible in case of plain and toughened glasses which are exclusively used in front of the T.V. cabinets as T.V. Screen, the Ld. Advocate submitted that the particular model of T.V. manufactured by them at the relevant time was always optional accessory as an essential part of the T.V. These models have bee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 3) E.L.T. 492 (Tribunal) held that dry battery cells fitted to clocks were essential components to make the product marketable. 3. The Ld. D.R. submits that these things are put on the picture tube and could be attached and therefore MODVAT credit was not admissible. Considered. The Ld. Advocate submitted that the particular model is always sold with the toughened glass fitted on the T.V. in cas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X