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2012 (12) TMI 855 - AT - Central ExciseCenvat Credit on tool kits sold along with two wheelers - denial - Held that:- Clause 4(b) of Rule 138 of Central Motor Vehicle Rules, 1989 (as amended) dealing with “signals and additional safety measures” for motor vehicle makes it incumbent on driver of every vehicle to carry the tool kit prescribed by the manufacturer. Since carrying of the tool kit in the vehicle is obligatory for the driver, it can be safely inferred that tool kit and first aid kit are necessary accessories of the motor vehicle as driving of the vehicle without those accessories would be violative of Rule 138(4)(b) of Central Motor Vehicle Rules, 1989. Thus, the appellant had supplied the tool kit as per statutory requirements under Central Motor Vehicle Rules, 1989 as accessories to be used in relation to the manufacture of vehicle. Thus, ‘tool kit' is squarely covered by the definition of ‘input’ given under Rule 2(k)(i) of CRR and that the appellant had rightly availed the Cenvat credit in relation to tool kits - in favour of assessee.
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