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2012 (9) TMI 884 - CESTAT NEW DELHICENVAT Credit - Whether the appellant would be eligible for cenvat credit in respect of “Sari Guard” and “Mirror Assembly” cleared along with motor cycles - Held that:- “Sari Guard” is an essential safety component of a motor cycles. As regards the “Mirror Assembly” we are of the view of that the same is also a safety component of a motor cycle. As such, prima facie the said items are covered under the definition of ‘Accessories’ to the motorcycles and, therefore, they fall within the definition of ‘input’. That being the case, prima facie the appellant has rightly availed cenvat credit in respect of the excise duty paid on “Sari Guard” and “Mirror Assembly”. Thus we are of the opinion that appellant has been able to make out a prima facie case for waiver of the condition of pre-deposit of duty demand, interest and penalty - Stay granted.
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