Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 292 - CESTAT CHANDIGARHDenial of CENVAT Credit - input or not - Mirror Assembly (left & right) and Sari Guard - whether or not the mirror assembly (right & left) and sari guard undisputedly sold by the appellant alongwith Motor Cycle fall within the purview of the definition of Input eligible for cenvat credit under Rule 2(k) of the Cenvat Credit Rules, 2004? HELD THAT:- This issue is no more res-integra and has been considered by various benches of the Tribunal in the appellant’s own case and cenvat credit on these two items have been allowed - reliance can be placed in COMMISSIONER OF CENTRAL EXCISE, DELHI-I VERSUS HERO HONDA MOTORS LTD. [2014 (10) TMI 931 - CESTAT NEW DELHI]. It is found that these two items fall under the definition of ‘input’ as defined under Rule 2(k) of the Cenvat Credit Rules, 2004 because these two items were cleared along with the motor cycle from the factory by paying the excise duty on the final products - as per the Motor Vehicle Act, it is a statutory obligation of the manufacturers of two wheelers to clear the motor cycle from the factory with mirror assembly (right & left) and sari guard. The impugned order is not sustainable in law and is set aside - appeal allowed.
|