GUJARAT NARMADA AUTO LTD. Vs. CCE

JUDGEMENT

(1.) IN this appeal filed by M/s. Gujarat Narmada Auto Ltd., the issue for our consideration is whether the value of the spanner set and kit bags was includible in arriving at the assessable value of the scooter/moped in a case where the normal trade practice was to supply such tool kits along with scooters/moped. When the matter was called, none appeared for the appellants. The notice for today's hearing had been sent to the appellants on 6.11.1998. There is no request for any adjournment. As the matter is old, in as much as the original order was passed in the year 1989 and then re -adjudicated on being remanded by the Collector of Central Excise (Appeals), Bombay in the year 1991, we are proceeding to deal with the matter on merits after hearing Shri K. Shiv Kumar, JDR.

(2.) SHRI K. Shiv Kumar, JDR submitted that the tool kits was an essential item and that it was necessarily supplied along with the scooters, four wheelers, etc. He referred to the Tribunal's Larger Bench decision in the case of Bajaj Auto Ltd. v. CCE, Pune - -1996 (88) ELT 355 (Tribunal) :, 1997 (68) ECR 588 (T), where the Tribunal had held that the jack assemblies and other tools (tool kits) supplied along with the motor vehicles were inputs as contemplated in Rule 57A of the Central Excise Rules, 1944 and were eligible for modvat credit.