2000 (8) TMI 478

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..... r per : J.H. Joglekar, Member (T)]. These two appeals from Revenue are against the same impugned order and are therefore, being disposed of together vide this single order. 2. The respondents manufactured motor vehicles and claimed inputs stage credit of duty paid on music system and parts thereof as well as air-conditioning kits on the ground that such inputs were fitted in the motor vehi .....

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..... gment is in the case of CCE v. Swaraj Mazda [1993 (68) E.L.T. 258 (Tri.)]. In that judgment, floor mats, specially designed for use in particular types of motor vehicles and normally supplied with it to render it fit for marketing, were considered as eligible inputs. 5. There is no ground on which a distinction could be made between the deluxe cars and other cars. It would appear that where the .....

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