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2013 (3) TMI 343 - AT - Central ExciseCenvat credit denied - as per department the “Helmet Lock” cleared alongwith motorcycle does not fall within the definition of “Input” - assessee seeking waiver of pre-deposit of duty demand, interest and penalty - Held that:- As per Board Circular No. 24/90-CX.4, dated 11-7-1990 it is apparent that Helmet Lock fitted in the motorcycle satisfies the conditions of an accessory. Admittedly, the value of Helmet Lock is included in the assessable value of motorcycle for the purpose of payment of excise duty. Therefore, there is no escape from the conclusion that the Helmet Lock is squarely covered under the definition of Input under Section 2(k) of the Cenvat Credit Rules, 2004. As Punjab & Haryana High Court has directed all the manufacturers/ dealers in the states of Punjab, Haryana and U.T. of Chandigarh to provide Helmet and Lock for it to the ultimate consumer at the time of sale of two wheeler. From this also prima-facie it appears that the appellant was under legal obligation to provide duly fitted Helmet Lock in the motorcycle cleared to the ultimate customer as such Helmet Lock is an accessory of the motorcycle and covered under the definition of Input. Thus, prima-facie the appellant has rightly availed the Cenvat credit disallowed to him vide impugned order. The appellant has been able to make out a prima-facie case for waiver of pre-deposit of duty demand, interest and penalty. Stay application is, therefore, allowed and condition of pre-deposit of duty demand, interest and penalty is waived and recovery thereof stayed.
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