2006 (12) TMI 15

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..... E/3896/05 - Final Order No. A/1929/2006-WZB/MUM(SMC), - Dated:- 1-12-2006 - [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. AT/433/M-II/2005 dated 29-8-2005 by which he has set aside the order of the original authority, which dropped the proceedings seeking to recover duty of Rs. 1,75,727/-. 2.Heard both sides. 3.The relevant facts, in brief, are as follows : .....

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..... to be supplied mandatorily along with motor cars supplied by them within Maharashtra state under MMV Rules. He submits that the value of the motor vehicles includes that of these items like - jack and tool-kit mandatory supply. Therefore, in respect of motor cars which are supplied within the Maharashtra state, the same should be treated as inputs. 5.The learned DR submits that Central Excise La .....

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