Bajaj Auto Limited Vs. Commissioner of Central Excise and - Court Judgment

Excerpt:

1. the question for consideration in this appeal is the eligibility to modvat credit of the rear view mirrors for scooters, motor cycles and three-wheeled motor vehicles which the appellant clear after payment of duty fitted with these vehicles. in its decision in the case of the same appellant in appeal e/674/97 and others (order no.c-i/1380-82/2000 dated 11.4.2000, which has been followed by two other benches, the tribunal has held that these mirrors were inputs used in the manufacture of the motor vehicles which have been cleared on payment of duty and the duty paid on these mirrors was hence available to the appellant as modvat credit.

Judgment:

1. The question for consideration in this appeal is the eligibility to modvat credit of the rear view mirrors for scooters, motor cycles and three-wheeled motor vehicles which the appellant clear after payment of duty fitted with these vehicles. In its decision in the case of the same appellant in appeal E/674/97 and others (order No.C-I/1380-82/2000 dated 11.4.2000, which has been followed by two other benches, the Tribunal has held that these mirrors were inputs used in the manufacture of the motor vehicles which have been cleared on payment of duty and the duty paid on these mirrors was hence available to the appellant as modvat credit.