TELCO LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) COMMON issue is involved in these appeals, hence are being taken up together. Appellants are challenging the denial of MODVAT credit in respect of the following accessories :

(3.) The contention of the appellants in respect of Assembly Wheel Cover, which is used to cover Spare wheel it that it an accessory and its value is included in the assessable value of the Vehicle. The appellants also claimed chassis record bag and, Key Ring on the same ground.