9911796707
TMI Blog1999 (12) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... per : G.R. Sharma, Member (T)]. The appellants filed this appeal against the 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. 2. The facts of the case in brief are that the appellants manufacture the chassis. They claimed Modvat credit on the above items. The auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard to the chassis record bag and dash board cover, Ld. Advocate submits that since the amounts are very low, he is not pressing them. He submits that the only item that remains now is electric storage battery. He submits that the chassis manufactured by them on which they have claimed Modvat credit for another battery is for chassis used for building bus body. He submits that earlier in their o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by them. He submits that since the chassis on which they claimed another battery 24 volt current is required is bus chassis, therefore, he prays that Modvat credit on this bus chassis may be allowed for another battery also. 4. Shri Mewa Singh, ld. SDR, submits that the assessee is manufacturing not only bus chassis but also truck chassis. He submits that if another battery is allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier is included in the assessable value of the chassis or not. We follow the same course in the case of spare wheel carriers and remand the matter in respect of these items to the authorities below to examine whether the value of spare wheel carrier is included if it is included then Modvat credit will be admissible. 7. Insofar as the electric storage batteries are concerned, we find that the it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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