LML LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) Revenue filed this reference application for referring the following question of law to the Hon'ble High Court:

(2.) Heard both sides.

(3.) In this case in the final order the Tribunal after considering the amendment under Rule 57A of Central Excise rules - Whether the accessories were specifically included in the definition of inputs allowed the benefit of credit in respect of Tool -Kits supplied by the manufacturer along with the Scooters. The Tribunal while allowing the benefit of inputs in respect of accessories relied upon the earlier decision of the Tribunal in the case of M/s. Suessen Textile Bearings Ltd. Vs. Commissioner of Customs, Bombay, reported in 1996 (82) E.L.T. 377 (Tribunal) where the Tribunal held that the amended provisions of Rule 57 -A of Central Excise Rules will applicable to accessories like Tool -Kits supplied with the Motor. The contention of the Revenue is that accessory is something which adds beauty or render more prefect final product and the tools are means for helping the assembly of different components of the finished goods. The Tribunal in the final order gave the findings of fact that tool -kits are necessary for changing the wheel of the Scooter. This finding of fact is not controverted by the Revenue. Further, the manufacturers/assessees were including value of tool -kits in the total assessable value of the Scooter. In view of the above discussion, I find no question of law as framed above, is arising out of the final order. The application is rejected.