{"id":125491,"date":"2001-03-15T00:00:00","date_gmt":"2001-03-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bajaj-auto-limited-vs-commissioner-of-central-excise-on-15-march-2001"},"modified":"2015-12-16T09:25:36","modified_gmt":"2015-12-16T03:55:36","slug":"bajaj-auto-limited-vs-commissioner-of-central-excise-on-15-march-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bajaj-auto-limited-vs-commissioner-of-central-excise-on-15-march-2001","title":{"rendered":"Bajaj Auto Limited vs Commissioner Of Central Excise &amp; &#8230; on 15 March, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Bajaj Auto Limited vs Commissioner Of Central Excise &amp; &#8230; on 15 March, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>  Gowri Shankar, Member (T)  <\/p>\n<p>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.\n<\/p>\n<p>2. The appeal is accordingly allowed and the impugned order set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Bajaj Auto Limited vs Commissioner Of Central Excise &amp; &#8230; on 15 March, 2001 ORDER Gowri Shankar, Member (T) 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-125491","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bajaj Auto Limited vs Commissioner Of Central Excise &amp; ... on 15 March, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/bajaj-auto-limited-vs-commissioner-of-central-excise-on-15-march-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bajaj Auto Limited vs Commissioner Of Central Excise &amp; 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