2001 (4) TMI 303

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..... al against Order-in-Appeal No. 6/99 (M-I) (D), dated 26-5-1999 challenging the correctness of grant of Modvat credit on the following items : Wind Screen Wiper Kit Wiper Motor on the ground that they are not essential accessories to the chassis manufactured by the assessee. The findings recorded by him in para 6 is reproduced below :- 6. I find force in the pleadings of the respondents. It i .....

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..... in loose condition and not fitted would not take away their essentiality and so long as the value of such items are included in the assessable value of the final product, which is not denied, the credit under rule 57A has to be extended. I therefore uphold the A. C. s order and reject the departmental appeal. 2. The above findings challenged on the ground that the assessee is a manufacturer of M .....

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..... and non-fixing of it would be a serious offence punishable with penalty. Judicial notice of commonly understood facts can be taken by the Tribunal. Commissioner has clearly noted that the value is added to the final product and it is an essential item and being an essential item for running of the motor vehicle, the benefit of credit cannot be denied. This reasoning adopted by the Commissioner is .....

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