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2023 (8) TMI 119 - AT - Central ExciseCENVAT Credit - input - Helmet lock, supplied along with the Motorcycles - essential accessory of the Excisable goods or not - merits classification under heading no. 87.14 of Central Excise Tariff Act or not - CBEC vide Circular No. 24/90-CX-4 dated 11/07/1990 - HELD THAT:- The CBEC Circular classifies the helmet locks under heading no. 87.14 of CETA, i.e as part of Motorcycles - it is found that the definition of “input” during the relevant period includes accessories of the final products; as long as an input is an accessory to the Excisable goods manufactured and cleared, credit cannot be denied. Moreover, contrary to the contention of the learned Authorized Representative, the definition does not prescribe the part/component to be an essential accessory. As long as the “input” in question is an accessory, it qualifies to be an “input” as per Section 2(k) of Central Excise Act, 1944. It is not Revenue’s case that the Helmet lock is not an accessory. Such a conclusion runs contrary to the classification approved by CBEC. As there is no change in the legal provisions for the subsequent period, credit is admissible in the previous period which is impugned in this case. Therefore, the impugned order is not legally sustainable and therefore, liable to be set aside. Appeal allowed.
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