9911796707
TMI Blog2012 (12) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... otocorp Ltd. is engaged in the manufacture of two wheelers falling under chapter 87 of the Central Excise Tariff Act, 1985 and was availing Cenvat credit facilities in respect of tool kits sold alongwith two wheelers. The appellant for the purpose of excise duty included the value of tool kits in the invoices issued for sale of motor cycles. The department was of the view that the tool kits were purchased by the appellant from the market and availed and utilized the Cenvat credit in respect of excise duty paid for the tool kits. 3. The department was of the view that the Cenvat credit availed by the appellant in respect of tool kits was not permissible under Rule 3(i) of Cenvat Credit Rules, 2002. Accordingly, show cause notices were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged for setting aside of the impugned order. 5. In support of his contention, he has relied upon the various decisions of the Tribunal namely - (i) C.C.E., Indore v. Bajaj Tempo Ltd., 2006 (205) E.L.T. 404 (Tri.-Del.) (ii) Bajaj Tempo Ltd. v. C.C.E., Pune-I, 2008 (230) E.L.T. 506 (Tri.-Mumbai) = 2010 (18) S.T.R. 95 (Tri.-Mumbai) and (iii) Kinetic Motor Company Ltd. v. C.C.E., Indore, 2001 (129) E.L.T. 366 (Tri.-Del.) 6. Shri Nagesh Pathak, learned AR for Revenue on the contrary has argued in support of the impugned order. He submitted that tool kits are not accessories as envisaged under Rule 57A of Central Excise Rules, 1944 or Rule 2(k)(i) of Cenvat Credit Rules, 2002. 7. Learned AR for the Revenue has emphasised that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2(k)(i) which reads thus - "all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production". On bare reading of the aforesaid provision, it is clear that 'input' means and includes accessories of final product c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 600 (Tri.-Del.) as also Bajaj Auto Ltd. v. C.C.E., Pune - 1996 (88) E.L.T. 355 (Tri.). 15. As regards the judgments relied upon by the respondent, we may note that the judgment of Patna High Court in TELCO is not applicable to the facts of this case for the reason that the aforesaid judgment was passed in relation to interpretation and scope of the Rule 57A of Central Excise Rules, 1944 which did not include accessories of the final product in the definition of input. This case is governed by Cenvat Credit Rules, 2004 wherein accessories have also been included in the definition of input. Similarly, the judgment of the Tribunal in the matter of Maruti Udyog Ltd. is not applicable as it relates to provisions prior to coming into op ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
