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2013 (1) TMI 612 - CESTAT, NEW DELHICENVAT credit wrongly availed - Whether tool/first aid kits sold along with motorcycle fall within the purview of the definition of ‘input’ - Whether tool/first aid kits can be termed as accessories of final product as envisaged in the definition of ‘input’ in Rule 2(k)(i) of CCR, 2004 - Department argued that tool/first aid kit is neither inputs of two wheelers essential for its functioning nor the accessories helping in its better performance - the tool/first aid kits are sold by the appellant along with final product and their cost is included in the same Held that:- Driving of the vehicle without tool kit and first aid kit accessories would be violation of Rule 138 of Central Motor Vehicle Rules, 1989 The appellant had supplied the tool/first aid kits to the buyers as per statutory requirements under Central Motor Vehicle Rules, 1989 as accessories to be used in relation to the manufacture of vehicle. Thus, both squarely covered by the definition of ‘input’ given under Rule 2(k)(i) of CCR, 2004 and that the appellant had rightly availed the Cenvat credit. In favour of assessee
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